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31 results for “TDS”+ Section 56(2)(x)clear

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Key Topics

Addition to Income27Section 4018Section 80P9Section 698Disallowance8Deduction7Section 566TDS5Section 1324Section 153C

THE KAREEPPA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.D,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 732/COCH/2023[AY-2017-18]Status: DisposedITAT Cochin23 Oct 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year : 2017-18

For Appellant: Ms. Anoopa, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 2Section 22Section 250Section 40Section 56Section 80PSection 80P(2)(a)Section 80P(4)

TDS payments made to non-members. 3. The Revenue vehemently argued during the course of hearing that the assessee viz., Kareeppa Panchayat Service Co-op. Bank Ltd. is in fact a cooperative bank covered u/sec.80P(4) of the Act than a cooperative credit society eligible for the impugned detailed discussion u/sec.80P(2)(a)(i) of the Act. We sought

Showing 1–20 of 31 · Page 1 of 2

4
Section 142(1)4
Section 684

VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)

x) of the said Act states that words and expressions used in the NABARD Act, 1981 and not defined either in the said Act or in the RBI Act, but defined in the BR Act, 1949, shall have the meanings respectively assigned to them in the BR Act, 1949. Therefore, we revert back to BR Act, 1949. 11 ITA No.478/Coch/2023

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

THE ACIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer

THE DCIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

ITA 54/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

x 10,40,400)] and not Rs 1,57,62,060/- assessed in the hands of Gracy Babu. The Ld. AR submitted that while holding that Rs 10,40,470/- out of Rs.25,40,470/- received as sale consideration of rubber estate per acre formed part of consideration in lieu of relinquishment of trusteeship, the assessing officer