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340 results for “capital gains”+ Section 10(1)clear

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Key Topics

Section 143(3)61Section 25053Addition to Income42Section 26335Section 13229Section 153C23Section 54F20Section 37(1)20Section 153A18Disallowance

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

Showing 1–20 of 340 · Page 1 of 17

...
15
Capital Gains15
Reassessment11
ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

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

Section 143(3)Section 37(1)Section 45Section 57

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

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

Section 143(3)Section 37(1)Section 45Section 57

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

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

Section 143(3)Section 37(1)Section 45Section 57

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 69/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

1 SOT 431, before Hon'ble ITAT Cuttack and the Tribunal held as under: "2. The assessee earned considerable income by way of capital gains, dividend and interest during the year under consideration. The first ground in this appeal relates to the addition of Rs. 10,506 in the matter of claim of interest payment, as deleted in the first

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)

10. The last ground is with regard to disallowance of loss which had occurred on the re-instatement of foreign exchange loans procured for working capital requirements. 10.1 The brief fact of the case are that the assessee had taken foreign exchange loans for purchase of assets as well as for working capital requirements. The practice adopted by the assessee

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)

10. The last ground is with regard to disallowance of loss which had occurred on the re-instatement of foreign exchange loans procured for working capital requirements. 10.1 The brief fact of the case are that the assessee had taken foreign exchange loans for purchase of assets as well as for working capital requirements. The practice adopted by the assessee

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

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year

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

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

1),theargument before the Supreme Court was arising out of the return of income of the assessee. The amountreceived by the asessee on surrender of tenancy right, whether liable to capital gains under section 45 of the Income Tax Act, 1961 was involved in that appeal before the Supreme Court. There was a lease agreement entered into in the year