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68 results for “house property”+ Section 127clear

Sorted by relevance

Delhi639Karnataka526Mumbai377Jaipur185Bangalore178Hyderabad107Ahmedabad102Chandigarh91Chennai78Cochin68Indore60Calcutta56Telangana45Raipur44Pune43Kolkata42Lucknow28Visakhapatnam18Surat12Patna12Cuttack11Amritsar11Agra10SC10Rajasthan9Rajkot9Nagpur7Guwahati6Varanasi5Jodhpur4Orissa3Allahabad2Andhra Pradesh1Dehradun1

Key Topics

Section 250115Section 54F10Addition to Income9Section 143(3)2Section 201(1)2Capital Gains2Long Term Capital Gains2Exemption2Deduction2

M/S.KERALA FEEDS LTD,THRISSUR vs. ITO, TRICHUR

In the result, appeal is allowed for statistical purposes

ITA 167/COCH/2021[2015-16]Status: DisposedITAT Cochin13 Dec 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Kerala Feeds Limited, Vs. The Income Tax Department, Kallettumkara, Irinjalakunda, National Faceless Appeal Thrissur – 680 683. Centre (Nfac). Pan : Aaack 9796 N Ito (Tds), Thrissur. Appellant Respondent

For Appellant: Shri. C. V. Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 201(1)

127 (Raj) 2) Smt. Kala Rani v. CIT 130 ITR 321 (Punj & Har). Further, as per the Income-tax Act, the land and the building are 3) separate assets as per the following decisions. Therefore, if an employee had availed housing loan; he is eligible for deduction for the interest paid. CIT vs. Vimal Chand Golecha

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

Showing 1–20 of 68 · Page 1 of 4

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

DCIT, ERNAKULAM vs. MATHA ENTERPRISES, ANGAMALLY

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

House Property (as returned) :Rs.42,000 Income from business Loss admitted as per return (-):Rs. 7,323 Add: Undisclosed income (i) From Liquor Sales as discussed in para 7.1 Rs.1,78,19,693 (ii) From Restaurant Sales as discussed in para 7.2 to 7.4Rs. 17,56,400 (iii) From sale of cigarettes as discussed in para

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

Section 36 deals with other deduction in respect of premium paid, interest etc. 3.7 In the present case, there is no allegation by the Assessing Officer that the sassessee has not incurred any expenditure. The only allegation is that the assessee has not rendered any services to M/s. Rosy Blue (India) Pvt. Ltd. In our opinion when there

BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI

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

ITA 1161/COCH/2024[2013-14]Status: DisposedITAT Cochin29 Apr 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2013-14 Beneesh Kumar .......... Appellant Madathuparambu House, Thattzham Road Vaduthala, Kochi 682023 [Pan: Agipb7548Q] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward, Kochi Appellant By: Shri Ramesh Cherian, Advocate Respondent By: Shri Omanakutan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025

For Appellant: Shri Ramesh Cherian, AdvocateFor Respondent: Shri Omanakutan, Sr. D.R
Section 143(3)Section 250Section 282(1)Section 54Section 54F

house property’, ‘income from business, and ‘capital gains’. The return of income for AY 2013-14 was filed on 02.12.2013 declaring total income of Rs. 2 Beneesh Kumar 2, 13,150/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-1(1), NC, Kochi (hereinafter called "the AO") vide order dated 25.02.2016 passed

RAPHAEL JOHN (DECEASED),THRISSUR vs. ITO, WARD-2(3), THRISSUR

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

ITA 384/COCH/2024[2011-2012]Status: DisposedITAT Cochin06 Feb 2025AY 2011-2012

Bench: Shri Inturi Rama Rao

For Appellant: --- None---For Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 54F

property situated in Palakkad admeasuring about 7500 sq.ft. for a total consideration of Rs.51,86,600. The long term capital gain on the sale of the said land worked out to Rs.18,89,662. The capital gains were sought to be exempt u/s.54F of the Act on the ground that the sale consideration received on the sale of a commercial

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed