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9 results for “depreciation”+ Section 207clear

Sorted by relevance

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Key Topics

Section 153A15Section 13212Section 2638Section 133A6Addition to Income5Section 143(3)4Section 56(2)(ii)4Survey u/s 133A4Section 115B3

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

depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. Section 35 deals with expenditure on scientific research, section 35A deals with expenditure on acquisition of patent right or copy right. Section 35AB deals with expenditure on know-how. Section 35ABB deals with expenditure for obtaining licence to operate telecommunication services. Section 35AC deals with expenditure

DCIT, KANNUR vs. M/S MANJOO & CO.,, KANNUR

ITA 625/COCH/2017[2006-07]Status: DisposedITAT Cochin10 Dec 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2006-07

Section 115B
Section 143(3)
Section 263
Section 263(1)

207 has been shown in the P&Laccount. The difference is therefore Rs.30,94,637/-. 2. Interest income as per TDS certificates is Rs, 1,19,480/- whereas interest income returned is Rs. 46,560/-. The difference in this respect is Rs. 72,920/- 3. Loss claimed on account of tampered prize winning tickets of Rs. 2,38,270/- which

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

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

Section 132Section 133ASection 143(3)Section 153A

section 142 of the Income Tax Act, 1961, is issued to Shri Mohammed Kutty Haji @ Tharif Mall, Shri Hamza Puthukudy, Tharif Builders Pvt. Ltd. (name of person) to produce or cause to be produced books of account or other documents which will be useful for, relevant to, proceedings under the Indian Income Tax Act, 1922, or under the Income

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

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

Section 132Section 133ASection 143(3)Section 153A

section 142 of the Income Tax Act, 1961, is issued to Shri Mohammed Kutty Haji @ Tharif Mall, Shri Hamza Puthukudy, Tharif Builders Pvt. Ltd. (name of person) to produce or cause to be produced books of account or other documents which will be useful for, relevant to, proceedings under the Indian Income Tax Act, 1922, or under the Income

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

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

Section 132Section 133ASection 143(3)Section 153A

section 142 of the Income Tax Act, 1961, is issued to Shri Mohammed Kutty Haji @ Tharif Mall, Shri Hamza Puthukudy, Tharif Builders Pvt. Ltd. (name of person) to produce or cause to be produced books of account or other documents which will be useful for, relevant to, proceedings under the Indian Income Tax Act, 1922, or under the Income

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeal filed by the Revenue is dismissed

ITA 84/COCH/2020[2014-15]Status: DisposedITAT Cochin06 Jul 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mritunjaya Sharma, CIT-DRFor Respondent: S/Sri.Joseph Marcose, Sr.Advocate &
Section 56(2)(ii)

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. It is prayed that the orders of the learned Commissioner of Income Tax (Appeals) be reversed and that of the Assessing Officer restored

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

ITA 160/COCH/2017[2011-12]Status: DisposedITAT Cochin06 May 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. The case laws relied upon by the CIT(Appeals) are distinguishable on facts, since a particulars case has to be viewed

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

ITA 162/COCH/2017[2013-14]Status: DisposedITAT Cochin06 May 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. The case laws relied upon by the CIT(Appeals) are distinguishable on facts, since a particulars case has to be viewed

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

ITA 161/COCH/2017[2012-13]Status: DisposedITAT Cochin06 May 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. The case laws relied upon by the CIT(Appeals) are distinguishable on facts, since a particulars case has to be viewed