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21 results for “capital gains”+ Section 244Aclear

Sorted by relevance

Mumbai157Delhi91Jaipur31Bangalore26Ahmedabad25Cochin21Kolkata15Chandigarh8Visakhapatnam5Dehradun5Hyderabad5Chennai4Indore4Pune4Lucknow3Karnataka3Rajkot2Cuttack1Guwahati1Amritsar1

Key Topics

Exemption13Addition to Income13Section 220(2)12Section 15412Section 244A12Section 2506Section 234D6Section 244a6Section 1536Rectification u/s 154

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

Appeal is allowed

ITA 283/COCH/2024[2008-2009]Status: DisposedITAT Cochin23 Oct 2024AY 2008-2009

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

Showing 1–20 of 21 · Page 1 of 2

6
Section 144C(5)2
Transfer Pricing2

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

Appeal is allowed

ITA 288/COCH/2024[2019-2020]Status: DisposedITAT Cochin23 Oct 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

ITA 285/COCH/2024[2013-2014]Status: DisposedITAT Cochin23 Oct 2024AY 2013-2014

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 233/COCH/2024[2006-2007]Status: DisposedITAT Cochin23 Oct 2024AY 2006-2007

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

Appeal is allowed

ITA 286/COCH/2024[2014-2015]Status: DisposedITAT Cochin23 Oct 2024AY 2014-2015

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

244A(1A) r.w.s.153(7) and ld. CIT(A) has merely directed the ld. AO to verify and grant the monetary interest. We do not find any infirmity in the said direction and accordingly, the grounds raised by the Revenue in all the three years are dismissed.” 7. Faced with this situation, we allow the assessee’s instant appeal

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)

244A to the extent of Rs.1,88,676 from the petitioner when the same had not been granted for the subject AY. 11. Penalty Proceeding under section 271(1)© The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act. Relief 6 & 185/Coch/2015 12. The Assessee prays that the Assessing Officer be directed to grant

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

ITA 191/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)

244A to the extent of Rs.1,88,676 from the petitioner when the same had not been granted for the subject AY. 11. Penalty Proceeding under section 271(1)© The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act. Relief 6 & 185/Coch/2015 12. The Assessee prays that the Assessing Officer be directed to grant

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

capital cost, debt recovery cost, quality factor which has not been done by the Assessing Officer. Had he given due weightage to these factors, then the sale price charged by the assessees could be appropriate. 8.3.2 The CIT(A) picked a single highest price from the details submitted to him and concluded that the transactions are not genuine