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200 results for “disallowance”+ Carry Forward of Lossesclear

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Key Topics

Section 25079 Addition to Income26 Section 143(3)24 Section 26322 Disallowance21 Section 10B20 Section 153A14 Condonation of Delay14 Carry Forward of Losses12 Depreciation

M/S.ROADS AND BRIDGES DEVELOPMENT CORPN OF KERALA LTD,ERNAKULAM vs. THE ACIT, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 33/COCH/2021[2016-17]Status: DisposedITAT Cochin20 Jan 2023AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Ms. Remya S Menon, CAFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 139(1)Section 139(3)Section 143(3)Section 263Section 32(2)Section 72(1)

disallow carry forward of losses claimed by the company. The learned PR. CIT failed to appreciate the fact that the Company

Showing 1–20 of 200 · Page 1 of 10

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DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv

Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

loss which has not been determined in pursuance of return filed u/s 139(3) , shall be carried forward and set off u/s 72(1), 73(2) , 74(3) and 74A(3) of the 1961 Act. Thus, Section 80 also refers to the time line provided u/s 139(3), which in turn refers to prescribed time u/s 139(1) for filing

THE ACIT, TRIVANDRUM vs. M/S. MANOHAR HILL CHARITABLE TRUST, KOTTAYAM

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

ITA 367/COCH/2016[2007-08]Status: DisposedITAT Cochin19 Apr 2017AY 2007-08

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

carry forward of losses. The Assessing officer disallowed the claim of the taxpayer on the ground that the taxpayer has not computed

THE ACIT, TRIVANDRUM vs. M/S. MANOHAR HILL CHARITABLE TRUST, KOTTAYAM

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

ITA 368/COCH/2016[2008-09]Status: DisposedITAT Cochin19 Apr 2017AY 2008-09

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

carry forward of losses. The Assessing officer disallowed the claim of the taxpayer on the ground that the taxpayer has not computed

THE ACIT, TRIVANDRUM vs. M/S. MANOHAR HILL CHARITABLE TRUST, KOTTAYAM

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

ITA 366/COCH/2016[2006-07]Status: DisposedITAT Cochin19 Apr 2017AY 2006-07

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

carry forward of losses. The Assessing officer disallowed the claim of the taxpayer on the ground that the taxpayer has not computed

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

In the result, the appeal filed by the Revenue is partly allowed

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

loss of Rs. 3,36,17,037/- carried forward from previous years. 6. The Hon'ble jurisdictional High Court in the case of M/s. 3 M/s. Extraweave Pvt. Ltd. Patspin India Limited (245 CTR 97 (Ker.) has held that the business profit is to be computed necessarily after setting off unabsorbed depreciation carried forward from previous years. For these

KINGS INFRA VENTURES LTD,THEVARA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2), KOCHI, KOCHI

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 139(1)Section 143(3)

loss’ is liable to be carried 11 | P a g e Kings Infra Ventures Ltd. v. Asst. CIT forward only where it stands claimed per a return of income for the relevant year u/s. 139(1) (s. 139(3)). The same may not impact a claim for carry forward of UAD. In sum 5. We may finally capsule our findings

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

loss arisen on account of disallowance of carry forward and set off ofthe 29 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017

THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

loss arisen on account of disallowance of carry forward and set off ofthe 29 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

loss arisen on account of disallowance of carry forward and set off ofthe 29 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

loss arisen on account of disallowance of carry forward and set off ofthe 29 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017

M/S. ACCEL TRANSMATIC LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, appeal filed by the assessee are partly allowed

ITA 373/COCH/2016[2008-09]Status: DisposedITAT Cochin26 May 2017AY 2008-09

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 10BSection 70Section 72

disallowance of set off of brought forward loss. 2. Though the assessee has mentioned the quantum of brought forward business loss not allowed for the assessment year 2008-09 as Rs.84,43,209/-, 2 I.T.A. Nos.373 & 374/Coch/2016 corresponding figure is not available in its grounds for the assessment year 2009-10. 2. Ld. Counsel for the assessee submitted that

M/S.ACCEL TRANSMATIC LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, appeal filed by the assessee are partly allowed

ITA 374/COCH/2016[2009-10]Status: DisposedITAT Cochin26 May 2017AY 2009-10

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 10BSection 70Section 72

disallowance of set off of brought forward loss. 2. Though the assessee has mentioned the quantum of brought forward business loss not allowed for the assessment year 2008-09 as Rs.84,43,209/-, 2 I.T.A. Nos.373 & 374/Coch/2016 corresponding figure is not available in its grounds for the assessment year 2009-10. 2. Ld. Counsel for the assessee submitted that

THE ACIT, ALAPPUZHA vs. M/S. THE ALLEPPEY CO. LTD, ALAPPUZHA

In the result, the appeal filed by the revenue as well as the cross objection by

ITA 138/COCH/2016[2009-10]Status: DisposedITAT Cochin16 May 2017AY 2009-10

Bench: S/Shri Abraham P George, Am & George George K, Jm & Cross Objection No.19/Coch/2016

Section 10BSection 10bSection 14Section 143Section 143(3)Section 148Section 1OSection 2(45)Section 5

disallowed the deduction u/s 1OB on the ground that the total income of the assessee for the year under consideration was loss. 4. Section 10B of the Act specifically states that deduction can be allowed only from the total income of the assessee. 5. The total income returned by the assessee was 'Nil' and hence, the incorrect claim of deduction

TRIVANDRUM CABLE NETWORK(P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE -1, TRIVANDRUM

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

ITA 693/COCH/2024[2010-11]Status: DisposedITAT Cochin10 Feb 2025AY 2010-11

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 132Section 142(1)Section 153A

disallowance of set off of carry forwarded loss Rs.1,57,038 4. Being aggrieved by the above assessment order, the assessee

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

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

ITA 690/COCH/2024[2006-07]Status: DisposedITAT Cochin10 Feb 2025AY 2006-07

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 132Section 142(1)Section 153A

disallowance of set off of carry forwarded loss Rs.1,57,038 4. Being aggrieved by the above assessment order, the assessee

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

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

ITA 694/COCH/2024[2011-12]Status: DisposedITAT Cochin10 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 132Section 142(1)Section 153A

disallowance of set off of carry forwarded loss Rs.1,57,038 4. Being aggrieved by the above assessment order, the assessee

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE -1, TRIVANDRUM

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

ITA 692/COCH/2024[2008-09]Status: DisposedITAT Cochin10 Feb 2025AY 2008-09

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 132Section 142(1)Section 153A

disallowance of set off of carry forwarded loss Rs.1,57,038 4. Being aggrieved by the above assessment order, the assessee

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

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

ITA 691/COCH/2024[2007-08]Status: DisposedITAT Cochin10 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 132Section 142(1)Section 153A

disallowance of set off of carry forwarded loss Rs.1,57,038 4. Being aggrieved by the above assessment order, the assessee

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

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

ITA 689/COCH/2024[2005-06]Status: DisposedITAT Cochin10 Feb 2025AY 2005-06

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 132Section 142(1)Section 153A

disallowance of set off of carry forwarded loss Rs.1,57,038 4. Being aggrieved by the above assessment order, the assessee