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75 results for “capital gains”+ Section 127(2)clear

Sorted by relevance

Delhi656Mumbai561Bangalore215Jaipur201Karnataka167Chennai142Ahmedabad139Kolkata118Hyderabad81Cochin75Chandigarh75Pune62Indore59Calcutta52Raipur51Nagpur36Surat34Guwahati33Cuttack32Visakhapatnam26Lucknow19Rajkot13Amritsar11Agra10Telangana9Jodhpur6Panaji6SC5Rajasthan4Allahabad4Jabalpur2Dehradun2Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 250115Exemption17Addition to Income16Section 54F10Section 282(1)5Section 143(3)3Capital Gains3Long Term Capital Gains3Section 12A(1)(ac)

BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI

In the result, appeal filed by the assessee stands partly allowed

ITA 1161/COCH/2024[2013-14]Status: DisposedITAT Cochin29 Apr 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2013-14 Beneesh Kumar .......... Appellant Madathuparambu House, Thattzham Road Vaduthala, Kochi 682023 [Pan: Agipb7548Q] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward, Kochi Appellant By: Shri Ramesh Cherian, Advocate Respondent By: Shri Omanakutan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025

For Appellant: Shri Ramesh Cherian, AdvocateFor Respondent: Shri Omanakutan, Sr. D.R
Section 143(3)Section 250Section 282(1)Section 54Section 54F

capital gains returned by the appellant of Rs. 57,28,310/-, however denied the claim of deduction u/s. 54F as the appellant had allegedly failed to adduce proof in support of the claim made. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal for non-prosecution. 5. Being aggrieved

Showing 1–20 of 75 · Page 1 of 4

2
Natural Justice2

RAPHAEL JOHN (DECEASED),THRISSUR vs. ITO, WARD-2(3), THRISSUR

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

ITA 384/COCH/2024[2011-2012]Status: DisposedITAT Cochin06 Feb 2025AY 2011-2012

Bench: Shri Inturi Rama Rao

For Appellant: --- None---For Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 54F

2 ITA No.384/Coch/2024. Raphael John (Deceased). vide order u/s.143(3) of the Act dated 3rd March, 2014 assessing the total income at Rs.20,94,140. 3. While doing so, the AO had denied exemption u/s.54F of the Income-tax Act, 1961 (“the Act” hereinafter) in respect of capital gain of Rs.18,89,662 on the ground that the assessee constructed

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10

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

Section 69

Section 36 deals with other deduction in respect of premium paid, interest etc. 3.7 In the present case, there is no allegation by the Assessing Officer that the sassessee has not incurred any expenditure. The only allegation is that the assessee has not rendered any services to M/s. Rosy Blue (India) Pvt. Ltd. In our opinion when there

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT< CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KODIYIL MUHAMMED MADANI, PARTNER(ABC SALAES CORPORATION),TALIPARAMBA vs. ACIT , CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 523/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding