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148 results for “house property”+ Section 10(35)clear

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Key Topics

Section 25076Section 143(3)47Section 26331Addition to Income31Section 153C30Section 37(1)26Section 153A19Disallowance13Capital Gains13

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

Showing 1–20 of 148 · Page 1 of 8

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Section 13211
Section 4010
Deduction10

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

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

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

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

property of the assesseeon — (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **" 11.6 A bare reading thereof would indicate how the legislature contemplates that income chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas by section

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

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

ITA 211/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

property of the assessee on (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** ** 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas

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

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

ITA 208/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

property of the assessee on (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** ** 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas

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

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

ITA 209/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

property of the assessee on (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** ** 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas

MRS.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

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

ITA 207/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

property of the assessee on (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** ** 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

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

ITA 212/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

property of the assessee on (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** ** 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains" has to be computed. The mode of computation is laid down by section 48, whereas

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)

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant