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4 results for “capital gains”+ Section 10B(2)(iii)clear

Sorted by relevance

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Key Topics

Section 80G16Section 80G(5)10Section 12A(1)(ac)4Section 144C(5)2Section 92C(2)2Section 10B2Exemption2Limitation/Time-bar2Transfer Pricing2

THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM

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

ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

10B to the assessee therein. However, the subsequent order passed by the Delhi High Court, a copy of which has been made available by the learned senior counsel appearing for the assessee, shows that the High Court itself directed that when the matter is reconsidered by the Tribunal as directed in the judgment above, the Tribunal shall examine the claim

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM

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

Disallowance2
Comparables/TP2
ITA 191/COCH/2015[2010-11]Status: Disposed
ITAT Cochin
20 Dec 2019
AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

10B to the assessee therein. However, the subsequent order passed by the Delhi High Court, a copy of which has been made available by the learned senior counsel appearing for the assessee, shows that the High Court itself directed that when the matter is reconsidered by the Tribunal as directed in the judgment above, the Tribunal shall examine the claim

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

10B filed, the 3 ITA.Nos.278 & 279/COCH./2024 applicant has commenced its activities and applied its income for the objects of the trust during FY 2021-22. As such the applicant failed to file Form 10AB within 6 months or within the extended time up to 30/9/2022 allowed as per CBDT circular 8/2022. Hence the Form 10AB is belated.” Hence

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

10B filed, the 3 ITA.Nos.278 & 279/COCH./2024 applicant has commenced its activities and applied its income for the objects of the trust during FY 2021-22. As such the applicant failed to file Form 10AB within 6 months or within the extended time up to 30/9/2022 allowed as per CBDT circular 8/2022. Hence the Form 10AB is belated.” Hence