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179 results for “capital gains”+ Section 36clear

Sorted by relevance

Mumbai3,658Delhi2,709Bangalore1,207Chennai944Ahmedabad806Kolkata691Jaipur580Hyderabad391Pune320Chandigarh304Indore240Surat225Karnataka193Cochin179Raipur144Visakhapatnam144Nagpur103Agra90Rajkot89Amritsar78Guwahati74Lucknow70Calcutta68Cuttack67SC55Telangana43Panaji42Jodhpur28Ranchi20Jabalpur15Allahabad15Dehradun15Patna13Kerala12Varanasi11Rajasthan5Punjab & Haryana4Orissa4A.K. SIKRI ROHINTON FALI NARIMAN2MADAN B. LOKUR S.A. BOBDE1Himachal Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1

Key Topics

Section 14A108Section 25070Section 143(3)53Disallowance33Section 37(1)31Section 80P30Addition to Income30Section 26327Deduction22Section 147

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

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)

gains on the transfer of he said property should be assessed u/s. 50B, the CIT(A) ought to have see that according to proviso to section 50B(1), capital assets “owned and held” by an assessee for less than 36

ACEELERATED FREEZE DRYING CO.LTD,ALAPPUZHA vs. DCIT, ALAPPUZHA

Showing 1–20 of 179 · Page 1 of 9

...
17
Section 3613
Limitation/Time-bar6

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)

gains on the transfer of he said property should be assessed u/s. 50B, the CIT(A) ought to have see that according to proviso to section 50B(1), capital assets “owned and held” by an assessee for less than 36

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in I.T.A. Nos. 202-204/Coch/2019 computing the income chargeable under the head "Profits and gains

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in I.T.A. Nos. 202-204/Coch/2019 computing the income chargeable under the head "Profits and gains

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in I.T.A. Nos. 202-204/Coch/2019 computing the income chargeable under the head "Profits and gains

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business. 4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just