(CIT v. Cochin Co. Pvt. Ltd.

104 ITR 655High Court1976#3747 most cited

What is (CIT v. Cochin Co. Pvt. Ltd. authority for?

The 'actual cost' of an asset under Section 43(1) is reduced by any portion of the cost met by another person or authority, even if that portion represents a waived liability.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Cochin Co. Pvt. Ltd. · section 43(1) · actual cost · reduction of cost · waiver of loan · met by other person · capital receipt

Sections most often in play

Section 10(26)Section 147Section 148Section 151Section 68Section 132Section 143(3)Section 61

Issues it is cited on

section 41(1)(a)section 10(26)section 61waiver of loansection 43(6)(c)section 43(b)substantive assessmentprotective assessmentsection 43(6)section 43(1)section 155live link

Judgments citing (CIT v. Cochin Co. Pvt. Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 736/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 735/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KERALA vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 733/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, KERALA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 700/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

VRINDAVAN BHAVAN PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 699/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 698/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 697/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

VRINDAVAN BUILDERS PVT KTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT, CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. ALLEBASI BUILDERS AND DEVELOPERS (P) LTD, ATTINGAL

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal and assessee’s cross objection stand dismissed

ITA 317/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 117/Coch/2024 – AY: 2015-16 Allebasi Builders and Developers DCIT, Central Circle Pvt. Ltd. Aayakar Bhavan, Karbala No. 1, Shelter, LMS Junction vs. Junction, Kollam 691001 Attingal P.O., Thiruvananthapuram [PAN: AAHCA0575C] (Appellant) (Respondent) ITA Nos. 317/Coch/2024 – AY: 2015-16 DCIT, Central Circle Allebasi Builders and Developers Aayakar Bhavan, Karbala Pvt. Ltd. vs. Junction, Kollam 691001 No. 1, Shelter, LMS Junction Attingal P.O., Thiruvananthapuram (Appellant) (Respondent) CO…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. MONEYMUTTAM FINANCE, PATHANAMTHITTA

In the result, assessee’s cross objection stands allowed and appeal filed by the Revenue stands dismissed

ITA 315/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Years: 2017-18

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM Assessment Years: 2017-18 DCIT, Central Circle Moneymuttam Finance Aayakar Bhavan, Karbala Rajavalsam Buildings Junction, Kollam 691001 vs. Opp. NSS College, Pandalam Pathanamthitta 689501 [PAN: ABAFM1229L] (Appellant) (Respondent) CO No. 09/Coch/2024 – AYs: 2017-18 (Arising out of ITA Nos. 315/Coch/2024) Moneymuttam Finance DCIT, Central Circle Rajavalsam Buildings Aayakar Bhavan, Karbala Opp. NSS College, Pandalam vs. Junction, Kollam 691001 Pathanamthitta 689501 [PAN: ABAFM1229L] (Appellant) (Res…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. ARUN RAJ PILLAI, PATHANAMTHITTA

In the result, the cross objection filed by the assessee company stands allowed

ITA 314/COCH/2024[2018-19]Status: DisposedITAT Cochin09 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA No. 314/Coch/2024 – AY: 2018-19 DCIT, Central Circle Arun Raj Pillai Aayakar Bhavan, Near Railway Rajavalsam, Panangadu, Kulanada vs. Station Road, Karbala Junction Pandalam, Pathanamthita 689503 Kollam 691001 [PAN: AHCPR2712F] (Appellant) (Respondent) CO No. 05/Coch/2024 – AYs: 2018-19 (Arising out of ITA No. 314/Coch/2024) Arun Raj Pillai DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthita 689503 Junction, Kollam 691001 (Appellant) (Respond…

SREEVALSAM HOTELS AND RESORTS PRIVATE LTD,RAJAVALSAM vs. ACIT, CENTRAL CIRCLE, KOLLAM

In the result, assessee’s appeal in ITA No

ITA 115/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Jun 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA No. 115 /Coch/2024 – AY: 2017-18 Sreevalsam Hotels and Resorts Pvt. DCIT, Central Circle Ltd. Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: AARCS3411P] (Appellant) (Respondent) CO No. 15 /Coch/2024 – AY: 2015-16 (Arising out of ITA No. 335/Coch/2024) Sreevalsam Hotels and Resorts Pvt. DCIT, Central Circle Ltd. Aayakar Bhavan, Karbala vs. Rajavalsam, Panangadu, Kulanada Junction, Kollam 691001 Pandalam, Pathanamthitta 6895…

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 850/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…ost or WDV of asset. To support his contention, Ld. AR placed reliance upon following judicial rulings: Page 9 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) (a) CIT Vs. Cochin Co. (P) Ltd. (1990) 184 ITR 230 (Kerala HC): Held: “3. We heard counsel. The short question that arises for consideration is whether, on the facts of this case, section 43(1) of the Income-Tax Act is attracted. The said section provided that "actual cost" means the actual cost of the assets to the assessee. Reduced by that portion of the cost therefore, if any, as has been met…

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…ost or WDV of asset. To support his contention, Ld. AR placed reliance upon following judicial rulings: Page 9 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) (a) CIT Vs. Cochin Co. (P) Ltd. (1990) 184 ITR 230 (Kerala HC): Held: “3. We heard counsel. The short question that arises for consideration is whether, on the facts of this case, section 43(1) of the Income-Tax Act is attracted. The said section provided that "actual cost" means the actual cost of the assets to the assessee. Reduced by that portion of the cost therefore, if any, as has been met…

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…ost or WDV of asset. To support his contention, Ld. AR placed reliance upon following judicial rulings: Page 9 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) (a) CIT Vs. Cochin Co. (P) Ltd. (1990) 184 ITR 230 (Kerala HC): Held: “3. We heard counsel. The short question that arises for consideration is whether, on the facts of this case, section 43(1) of the Income-Tax Act is attracted. The said section provided that "actual cost" means the actual cost of the assets to the assessee. Reduced by that portion of the cost therefore, if any, as has been met…

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…ost or WDV of asset. To support his contention, Ld. AR placed reliance upon following judicial rulings: Page 9 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) (a) CIT Vs. Cochin Co. (P) Ltd. (1990) 184 ITR 230 (Kerala HC): Held: “3. We heard counsel. The short question that arises for consideration is whether, on the facts of this case, section 43(1) of the Income-Tax Act is attracted. The said section provided that "actual cost" means the actual cost of the assets to the assessee. Reduced by that portion of the cost therefore, if any, as has been met…

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…ost or WDV of asset. To support his contention, Ld. AR placed reliance upon following judicial rulings: Page 9 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) (a) CIT Vs. Cochin Co. (P) Ltd. (1990) 184 ITR 230 (Kerala HC): Held: “3. We heard counsel. The short question that arises for consideration is whether, on the facts of this case, section 43(1) of the Income-Tax Act is attracted. The said section provided that "actual cost" means the actual cost of the assets to the assessee. Reduced by that portion of the cost therefore, if any, as has been met…

Showing 1–20 of 32 · Page 1 of 2

(CIT v. Cochin Co. Pvt. Ltd. (104 ITR 655) — Cited in 32 Judgments | BharatTax