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189 results for “capital gains”+ Section 147clear

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Key Topics

Section 14A72 Section 25072 Addition to Income37 Section 143(3)31 Section 14721 Section 14821 Capital Gains15 Section 271(1)(c)14 Disallowance12 Deduction

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)

capital gain as provided under Section 50B of the Income Tax Act. The assessment was made by invoking powers under Section 147

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

Showing 1–20 of 189 · Page 1 of 10

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11

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)

capital gain as provided under Section 50B of the Income Tax Act. The assessment was made by invoking powers under Section 147

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

section 143(3) r. w. s 147 as full value of consideration in the computation of capital gains in respect

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

THE ACIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

147 of the Act which was not pressed before us and hence, is dismissed as not pressed. Thus, this ground of appeals is dismissed. 10. The next common ground in ITA Nos. 208 & 211/Coch/2019 is with regard to treatment of amount received on sale of agricultural property vide registered sale deed as the amount received for relinquishment of trusteeship