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4 results for “house property”+ Section 234Cclear

Sorted by relevance

Mumbai344Delhi210Bangalore173Ahmedabad76Jaipur69Chennai51Kolkata36Hyderabad27Karnataka22Agra20Raipur19Lucknow19Chandigarh14Rajkot12Indore11Pune10Nagpur8Surat6Cochin4Visakhapatnam3Cuttack3Jodhpur3Patna3Ranchi2Dehradun1Amritsar1

Key Topics

Section 14A14Section 153C4Section 143(1)3Deduction3Section 36(1)(viii)2Section 153A2Disallowance2

THE ACIT CIR-1(1), THRISSUR vs. SOUTH INDIAN BANK LTD, THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 219/COCH/2018[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13

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

Section 14ASection 36(1)(viii)

property for construction of house/flats Total 50,98,18,515 8.6. From the above discussions, it is clear that the said loans falls under the eligible business of providing long term finance for industrial or agricultural development, development of infrastructure facility in India 10 I.T.A. Nos.215&219/Coch/2018 and development of housing in India and hence is eligible for deduction u/s.36

SOUTH INDIAN BANK LTD,THRISSUR vs. THE ACIT CIR-1(1), THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 215/COCH/2018[2012-13]Status: Disposed
ITAT Cochin
21 Mar 2019
AY 2012-13

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

Section 14ASection 36(1)(viii)

property for construction of house/flats Total 50,98,18,515 8.6. From the above discussions, it is clear that the said loans falls under the eligible business of providing long term finance for industrial or agricultural development, development of infrastructure facility in India 10 I.T.A. Nos.215&219/Coch/2018 and development of housing in India and hence is eligible for deduction u/s.36

SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

House, Central Circle-1, Mekkadambu – P.O. Ernakulam. Muvattupuzha. PAN:AAFPE 4655 C (Appellant) (Respondent) Appellant by Shri T. M. Sreedharan Respondent by Shri Sudhanshu Shekhar, CIT, D.R. Date of hearing 27/09/2017 Date of pronouncement 04/10/2017 ORDER PER P. K. BANSAL, V.P. All these appeals have been filed by the assessee against the consolidated order of CIT(A) dated 31/03/2016

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 192Section 199Section 250

house property and interest. In the said return of income the assessee had declared interest income of his deceased wife from SBI and Canara Bank and claimed TDS credit on the same. Intimation under Section 143(1) of the Act was issued on 13.02.2013, disallowing TDS credit in the name of assessee’s wife. 4. Aggrieved, assessee filed appeal before