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111 results for “house property”+ Section 19(4)clear

Sorted by relevance

Mumbai3,105Delhi3,062Bangalore1,106Karnataka741Chennai711Kolkata483Jaipur462Hyderabad402Ahmedabad366Chandigarh258Surat220Pune219Telangana173Indore166Cochin111Amritsar111Raipur87Rajkot86Visakhapatnam79Lucknow78Nagpur68SC64Calcutta61Cuttack53Patna39Agra33Guwahati29Rajasthan24Jodhpur20Varanasi18Allahabad14Kerala10Jabalpur8Dehradun7Orissa7Ranchi4Panaji4Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN3Gauhati2Andhra Pradesh2H.L. DATTU S.A. BOBDE1T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1Himachal Pradesh1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 250115Section 143(3)30Section 54F24Section 12A20Section 153A18Section 26317Section 115B16Section 80G16Addition to Income15

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

Showing 1–20 of 111 · Page 1 of 6

Exemption13
Deduction10
Limitation/Time-bar8

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

19,76,305/-. After claiming indexed cost of acquisition by the assesee, the long ITA Nos.613, 566/Coch/2022 Page 4 of 14 team capital gain was worked out to Rs 1,40,42,400/-. The assessee initially claimed Rs 86,24,063/- being investment in residential house property at "Skyline Infinity', Thrissur and Rs 54,18,377 has been admitted

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

19,76,305/-. After claiming indexed cost of acquisition by the assesee, the long ITA Nos.613, 566/Coch/2022 Page 4 of 14 team capital gain was worked out to Rs 1,40,42,400/-. The assessee initially claimed Rs 86,24,063/- being investment in residential house property at "Skyline Infinity', Thrissur and Rs 54,18,377 has been admitted

KUMAR MADHAVANPILLAI.S,THIRUVANANTHAPURAM vs. ITO, WARD-1(4), TRIVANDRUM

In the result, the appeal of the assessee is hereby allowed

ITA 461/COCH/2024[2017-2018]Status: DisposedITAT Cochin03 Oct 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kumar Madhavanpillai S. Income Tax Officer -1(4) Chandra Press & Book Depot Aayakar Bhavan, Kowdiar P.O. Manjalikulam Road Thiruvananthapuram 695003 Vs. Thampanoor Thiruvananthapuram 695001 [Pan: Ajxps9299P] (Appellant) (Respondent)

For Appellant: Shri Anil Krishnan, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 50Section 54

19,46,720/-only chargeable to tax. 7. Likewise, the AO treated the other three property as short term capital assets and accordingly worked out short term capital gain after deducting WDV from proportionate sales consideration at Rs. 25,75,931/- only. Thus, the AO in view of the above made the addition

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

House Property to be calculated as per the provisions of section 22 -27 of the Act. Income from Other Sources i) The Interest received exclusively from the credit facilities provided to its members will be treated as operating Profit of the Co-operative society& eligible for deduction u/s 80P(2)(a)(i) of the Act. ii) The Interestincome earned

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

House Property to be calculated as per the provisions of section 22 -27 of the Act. Income from Other Sources i) The Interest received exclusively from the credit facilities provided to its members will be treated as operating Profit of the Co-operative society& eligible for deduction u/s 80P(2)(a)(i) of the Act. ii) The Interestincome earned

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above, it may be clear

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above, it may be clear

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above, it may be clear

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

In the result, appeal of the assessee is hereby dismissed

ITA 529/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

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

In the result, appeal of the assessee is hereby dismissed

ITA 507/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

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

In the result, appeal of the assessee is hereby dismissed

ITA 437/COCH/2024[2015-2016]Status: DisposedITAT Cochin20 Dec 2024AY 2015-2016

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

KEERAN MUHAMMED BASHEER,TALIPARAMBA vs. ACIT,CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 508/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

KEERAN MUHAMMED BASHEER,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 509/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

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

In the result, appeal of the assessee is hereby dismissed

ITA 503/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 521/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

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

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT< CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

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

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid

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

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

19 ABC Buildwares India (P) Ltd ITO, Circle-1, 2017-18 Kannur 389/COCH/2024 ITA No.404 & others/Coch/2024 Page 2 of 165 20 ABC Buildwares India (P) Ltd ACIT, Central 2018-19 Circle, 455/COCH/2024 Kozhikode 21 ABC Buildwares India (P) Ltd -do- 2019-20 456/COCH/2024 22 Junaid KN -do- 2017-18 497/COCH/2024 23 Junaid KN -do- 2018-19 498/COCH/2024 24 Junaid