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250 results for “capital gains”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai5,659 Delhi3,750 Chennai1,655 Bangalore1,454 Kolkata1,433 Ahmedabad1,144 Jaipur881 Hyderabad735 Pune697 Surat394 Chandigarh377 Indore356 Karnataka284 Cochin250 Visakhapatnam241 Raipur202 Nagpur168 Calcutta119 Lucknow116 Cuttack113 Rajkot108 Amritsar96 Guwahati92 Agra91 Patna70 Telangana64 Panaji62 Ranchi54 Jodhpur45 SC42 Jabalpur33 Dehradun32 Varanasi18 Allahabad16 Rajasthan8 Kerala8 Punjab & Haryana6 Orissa4 Himachal Pradesh2 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 D.K. JAIN JAGDISH SINGH KHEHAR1 Andhra Pradesh1

Key Topics

Section 25061 Section 143(3)53 Section 26333 Addition to Income28 Capital Gains27 Long Term Capital Gains26 Section 37(1)24 Section 10(37)22 Section 153A19 Section 54F

M/S. JOSEPH GEORGE & CO.,,PATHANAPURAM vs. THE ITO, KOLLAM

In the result, the appeal filed by the assessee is dismissed

ITA 323/COCH/2016[1996-97]Status: DisposedITAT Cochin19 May 2017AY 1996-97

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 143(3)Section 147Section 148Section 271(1)(c)

long term capital gains amounting to Rs.3,58,800/-. The details of calculation of long term capital

KUMAR MADHAVANPILLAI.S,THIRUVANANTHAPURAM vs. ITO, WARD-1(4), TRIVANDRUM

In the result, the appeal of the assessee is hereby allowed

ITA 461/COCH/2024[2017-2018]Status: Disposed

Showing 1–20 of 250 · Page 1 of 13

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18

ITAT Cochin

03 Oct 2024

AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kumar Madhavanpillai S. Income Tax Officer -1(4) Chandra Press & Book Depot Aayakar Bhavan, Kowdiar P.O. Manjalikulam Road Thiruvananthapuram 695003 Vs. Thampanoor Thiruvananthapuram 695001 [Pan: Ajxps9299P] (Appellant) (Respondent)

For Appellant: Shri Anil Krishnan, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R

Section 50Section 54

capital gain long term capital gain with indexation. 14. The other aspect relating to the cost

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 495/COCH/2018[2012-13]Status: DisposedITAT Cochin06 Feb 2019AY 2012-13

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

Section 132Section 143(3)Section 153A

capital gains ". b) R.Vasanthi Ram Narayan vs. DC1T (ITA 1802 & 1803/MDS/2015, order dated 18.012.2015) In this case, the assessee purchased 82 units of agricultural land in the year 1999 and sold the same in plots in the Asst. Years 2008-09, 2009-10 and 2011-12. The Assessee offered long term

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 496/COCH/2018[2013-14]Status: DisposedITAT Cochin06 Feb 2019AY 2013-14

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

Section 132Section 143(3)Section 153A

capital gains ". b) R.Vasanthi Ram Narayan vs. DC1T (ITA 1802 & 1803/MDS/2015, order dated 18.012.2015) In this case, the assessee purchased 82 units of agricultural land in the year 1999 and sold the same in plots in the Asst. Years 2008-09, 2009-10 and 2011-12. The Assessee offered long term

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 497/COCH/2018[2014-15]Status: DisposedITAT Cochin06 Feb 2019AY 2014-15

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

Section 132Section 143(3)Section 153A

capital gains ". b) R.Vasanthi Ram Narayan vs. DC1T (ITA 1802 & 1803/MDS/2015, order dated 18.012.2015) In this case, the assessee purchased 82 units of agricultural land in the year 1999 and sold the same in plots in the Asst. Years 2008-09, 2009-10 and 2011-12. The Assessee offered long term

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 494/COCH/2018[2011-12]Status: DisposedITAT Cochin06 Feb 2019AY 2011-12

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

Section 132Section 143(3)Section 153A

capital gains ". b) R.Vasanthi Ram Narayan vs. DC1T (ITA 1802 & 1803/MDS/2015, order dated 18.012.2015) In this case, the assessee purchased 82 units of agricultural land in the year 1999 and sold the same in plots in the Asst. Years 2008-09, 2009-10 and 2011-12. The Assessee offered long term

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998

DCIT, ALAPPUZHA vs. M/S ACEELERATED FREEZE DRYING CO, LTD, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

ITA 714/COCH/2008[2002-03]Status: DisposedITAT Cochin28 Jun 2019AY 2002-03

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

Section 143(3)Section 2Section 2(14)Section 42Section 50BSection 50B(1)

long term or short term capital asset and then for the purpose of Sections 48 and 49 net worth has to be computed in terms of explanation 1 of the said Section. The capital gain

ACEELERATED FREEZE DRYING CO.LTD,ALAPPUZHA vs. DCIT, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

ITA 1286/COCH/2005[2002-03]Status: DisposedITAT Cochin28 Jun 2019AY 2002-03

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

Section 143(3)Section 2Section 2(14)Section 42Section 50BSection 50B(1)

long term or short term capital asset and then for the purpose of Sections 48 and 49 net worth has to be computed in terms of explanation 1 of the said Section. The capital gain

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 139(1)Section 143(3)Section 54Section 54F

capital gain arises from the transfer of any long-term capital asset, not being a residential house

REJI KRISHNAN,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed and the stay application is dismissed as infructuous

ITA 267/COCH/2024[AY 2018-2019]Status: DisposedITAT Cochin26 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Dr. Abhishek Murali, CAFor Respondent: Sri. Sanjit Kumar Das, CIT-DR

Section 143(2)Section 234Section 54F

long term capital assets by purchasing one residential house in India within a period of one year before or after two years on which the capital asset was transferred or otherwise the capital gain

M/S.AMALGAM FOODS LTD,KOCHI vs. THE DCIT, CIR-1, ALLEPPEY, ALLEPPEY

In the result, the appeal filed by the assessee is dismissed

ITA 110/COCH/2018[2003-04]Status: DisposedITAT Cochin09 Apr 2019AY 2003-04

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

Section 2Section 43BSection 50(2)Section 50B

capital gain arising from the transfer of long term capital assets. Hence, the gains on transfer

SRI.MONSON JOB,PATHANAMTHITTA vs. THE ITO,WD-2, THIRUVALLA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 510/COCH/2019[2015-16]Status: DisposedITAT Cochin26 Nov 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.S.VenkitachalamFor Respondent: Smt.A.S.Bindhu, Sr.DR

long term capital gains of Rs.2,75,800. The long term capital gains declared was on account