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150 results for “capital gains”+ Section 132(5)clear

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Key Topics

Section 25086Addition to Income45Section 153A35Section 13232Section 143(3)26Section 153C23Capital Gains17Section 2(24)(vi)8Section 488

M/S.KADUNA HOSPITALITY P. LTD,COCHIN vs. THE ITO, COCHIN

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

ITA 500/COCH/2016[2013-14]Status: DisposedITAT Cochin23 Oct 2017AY 2013-14

Bench: Shri P. K. Bansal & Shri George George K.Assessment Year: 2013-14

Section 145ASection 45Section 45(5)(b)Section 48

132 - Rs.38,48,650) was assessed by the Assessing Officer as net short term capital gains that arose in the hands of the assessee for the relevant assessment year 2013-14. 5. Aggrieved by the order of the assessment, the assessee preferred appeal before the first appellate authority. The CIT(A) rejected the contentions of the assessee and confirmed

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

Showing 1–20 of 150 · Page 1 of 8

...
Short Term Capital Gains6
Search & Seizure5
Limitation/Time-bar5
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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

capital gain at Rs.20,27,017/-. I.T.A. Nos.605/Coch/2005 & others 10.2 The contention of the Ld. AR is that the statement recorded by DDI(Inv.- II), Ernakulam on 23/04/1999 u/s. 131 of the Act has no evidentiary value as it is not supported by any corroborative material. Under section 131 of the Act, the income tax authority is empowered to examine

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows

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

132 of the I.T. Act, it was admitted by the trustees that during management quota admissions a lump sum fee was collected from the students which was kept with the trustees and not reflected in the college accounts. Details of the donations received by the Governing Body Members are as follows