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4 results for “disallowance”+ Section 50B(1)clear

Sorted by relevance

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Key Topics

Section 50B10Section 54E7Section 50B(1)4Capital Gains4Section 23Section 143(3)3Long Term Capital Gains3Short Term Capital Gains3Section 2(14)2Section 42

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

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)

Section 50B by the Assessing Officer itself is not correct and there was no occasion to consider the correctness of computation by any of the appellate authorities because issue happened to be decided in their favour by the first appellate authority and the Tribunal. We give one more opportunity to the assessee to raise this issue before

2
Section 234B2
Deduction2

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)

Section 50B by the Assessing Officer itself is not correct and there was no occasion to consider the correctness of computation by any of the appellate authorities because issue happened to be decided in their favour by the first appellate authority and the Tribunal. We give one more opportunity to the assessee to raise this issue before

M/S.AMALGAM FOODS LTD,KOCHI vs. THE DCIT, CIR-1, ALLEPPEY, ALLEPPEY

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

ITA 110/COCH/2018[2003-04]Status: DisposedITAT Cochin09 Apr 2019AY 2003-04

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

Section 2Section 43BSection 50(2)Section 50B

1) The Officers below were not justified in re-opening the assessment. 2) The Officers below did not appreciate the fact that the assessee had sold depreciable asset, so much so under the block system, this sale value would go to reduce the WDV of the particular block of assets. I.T.A. No.110/Coch/2018 3) At any rate the provisions of section

THE ACIT, COCHIN vs. DR. RAMESH KUMAR ISWARA, COCHIN

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

ITA 122/COCH/2016[2006-07]Status: DisposedITAT Cochin08 Jun 2017AY 2006-07

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

Section 143(3)Section 148Section 234(1)Section 234BSection 50BSection 54ESection 54F

1-4-2006 upto date of re-assessment (order dated 14-3- 2014). Aggrieved, the assessee preferred an appeal to the first appellate authority. The CIT(A) upheld the order of the Assessing Officer in not granting exemption u/s. 54EC and 54F of the Act. The CIT(A) allowed relief in respect of chargeability of interest u/s. 234B