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78 results for “disallowance”+ Section 254(2)clear

Sorted by relevance

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Key Topics

Section 250118Section 80P(2)(d)19Section 143(3)13Section 80P(2)(a)13Addition to Income13Deduction12Disallowance12Section 408Section 698Section 10A

M/S.KANNAN DEVAN HILLS PLANTATIONS COMPANY P. LTD,IDUKKI vs. THE ACIT, COCHIN

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

ITA 27/COCH/2020[2016-17]Status: DisposedITAT Cochin30 Mar 2023AY 2016-17

Bench: SMT. BEENA PILLAI (Judicial Member), MS. PADMAVATHY S (Accountant Member)

For Appellant: Smt. Rohini Thampy, CA
Section 10Section 10(30)Section 30Section 801ASection 80I

section 254 of the Income Tax Act, 1961. There shall be no order as to costs.” 4.9 We therefore direct the Ld.AO to compute the benefit as per Rule 8 on the subsidy received towards manufacture of orthodox tea. Accordingly, Ground no. 1 raised by assessee stands allowed. 5. Ground no. 2 relates to the claim of deduction u/s. 80IA

Showing 1–20 of 78 · Page 1 of 4

8
Section 1477
Depreciation7

THE KERALA MINERALS AND METALS LTD.,KOLLAM vs. THE DICT, KOLLAM

In the result, the assessee’s appeal is dismissed

ITA 96/COCH/2022[2005-06]Status: DisposedITAT Cochin28 Mar 2024AY 2005-06

Bench: Shri Sanjay Arora & Shri Manomohan Dasthe Kerala Minerals & Metals Ltd. Dy. Commissioner Of Income Tax Sankaramangalam Circle - 1, Kollam Chavara, Kollam 691001 Vs. [Pan:Aaact8118R] (Appellant) (Respondent)

For Appellant: Shri Rajeev R., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 154Section 244A

254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub- section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case

NATTIKA SERVICE CO OPERATIVE BANK LTD NO R 308,NATTIKA vs. INCOME TAX OFFICER, GURUVAYUR

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

ITA 929/COCH/2024[2009-2010]Status: DisposedITAT Cochin28 Jan 2025AY 2009-2010

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 80PSection 80P(2)(a)Section 80P(2)(d)

254 r.w.s. 144B of the Act disallowing the claim of deduction u/s. 80P(2)(d) of the Act holding that the interest earned from co-operative banks amounting to Rs. 14,83,083/- does not qualify for deduction u/s. 80P(2)(d) of the Act. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned

NATTIKA SERVICE CO OPERATIVE BANK LTD NO R 308,NATTIKA vs. INCOME TAX OFFICER, GURUVAYUR

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

ITA 932/COCH/2024[2015-2016]Status: DisposedITAT Cochin28 Jan 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 80PSection 80P(2)(a)Section 80P(2)(d)

254 r.w.s. 144B of the Act disallowing the claim of deduction u/s. 80P(2)(d) of the Act holding that the interest earned from co-operative banks amounting to Rs. 14,83,083/- does not qualify for deduction u/s. 80P(2)(d) of the Act. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned

NATTIKA SERVICE CO OPERATIVE BANK LTD NO R 308,NATTIKA vs. INCOME TAX OFFICER, GURUVAYUR

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

ITA 930/COCH/2024[2013-2014]Status: DisposedITAT Cochin28 Jan 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 147Section 80PSection 80P(2)(a)Section 80P(2)(d)

254 r.w.s. 144B of the Act disallowing the claim of deduction u/s. 80P(2)(d) of the Act holding that the interest earned from co-operative banks amounting to Rs. 14,83,083/- does not qualify for deduction u/s. 80P(2)(d) of the Act. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned

M/S.COOL MINDS TECHNOLOGIES P. LTD,COCHIN vs. THE ACIT, COCHIN

The appeals are dismissed

ITA 375/COCH/2016[2007-08]Status: DisposedITAT Cochin22 Aug 2025AY 2007-08

Bench: CIT(A) the it was claimed by the Assessee that deduction under Section 10B of the Act was initially claimed by the Assessee under the bona fide belief that it is entitled to deduction under Section 10B of the Act. The CITT(A) dismissed the appeal of the Assessee agreeing with the Assessing Officer and holding that the Assessing Officer was justified in not considering the claim made by the Assessee under Section 10A of the Act. Now the Assessee is in

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Smt. Leena Lal, Sr. DR
Section 10ASection 10BSection 143(3)Section 147Section 148Section 250Section 263

disallowed the deduction claimed under Section 10A of the Act. Before CIT(A) the it was claimed by the Assessee that deduction under Section 10B of the Act was initially claimed by the Assessee under the bona fide belief that it is entitled to deduction under Section 10B of the Act. The CITT(A) dismissed the appeal of the Assessee

NATTIKA SERVICE CO OPERATIVE BANK LTD NO R 308,NATTIKA vs. INCOME TAX OFFICER, GURUVAYUR, THRISSUR

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

ITA 428/COCH/2025[2008-09]Status: DisposedITAT Cochin31 Jul 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2008-09 Nattika Service Co-Op. Bank Ltd. .......... Appellant No.308, Nattika (Po), Thrissur, Kerala [Pan: Aaaan 6270 A] Vs. Ito, Ward-1 & Tps, .......... Respondent Guruvayoor. Appellant By: Shri M. Ramdas, Ca Respondent By: Smt. Leena Lal, Sr.Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri M. Ramdas, CAFor Respondent: Smt. Leena Lal, Sr.DR
Section 143(3)Section 147Section 148Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)

disallowing deduction claimed u/s. 80P(2)(a)(i) of Rs. 6,99,137. Being aggrieved, assessee filed an appeal before the Ld. CIT(A), which was allowed by the assessee, however, subsequently, Ld. CIT(A) has confirmed the addition vide order dated 15/11/2019 passed u/s. 154 of the Act. Aggrieved by the order passed u/s. 154, the assessee filed appeal

ARYAND SERVICE CO-OPRERATIVE BANK LTD,ARYAND vs. I.T.O, WARD-2(3), KAWDIAR

In the result, the appeal is dismissed and decided as above

ITA 597/COCH/2024[2011-12]Status: DisposedITAT Cochin25 Sept 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. DR
Section 143(3)Section 144BSection 147Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

disallowing the deduction claimed by the appellant u/s 80P(2)(a)(i), and assessing the income of Rs.79,24,674/- and Rs.4,46,090/- under the head 'Profit & gains of Business or Profession' and 'Income from Other Sources' respectively. Against the impugned assessment order, the appellant had preferred an appeal before the Ld. CIT (Appeals), Thiruvananthapuram. The Ld. CIT (Appeals

SUD CHEMIE INDIA PRIVATE LIMITED,ALUVA vs. DCIT, CORPORATE CIRCLE 2(1), ERNAKULAM

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

ITA 970/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Apr 2025AY 2013-14

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10(34)Section 143(3)Section 14ASection 250

section 14A is only to the extent of disallowing expenditure incurred by the assessee in relation to the exempt income. This proportion or portion of the tax exempt income surely cannot swallow the entire amount. In this case, admittedly, the assessee has earned dividend income of Rs.4,000 from investment in shares of Canara Bank, whereas the A.O. has determined

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page