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14 results for “house property”+ Section 260Aclear

Sorted by relevance

Delhi266Mumbai117Karnataka61Calcutta51Telangana41Bangalore35Chennai27Jaipur20Ahmedabad19Kolkata17Cochin14SC12Amritsar11Nagpur7Raipur6Indore5Kerala5Surat4Hyderabad3Allahabad3Cuttack3Visakhapatnam2Gauhati2Jodhpur2Lucknow2Rajasthan1Pune1J&K1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1Varanasi1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 80P9Unexplained Investment9Addition to Income9Section 2(15)8Section 2634Section 2503Section 8O3Deduction3Condonation of Delay3

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

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

Section 143(3)2
Section 260A2
Section 112

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

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

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

ITA 50/COCH/2014[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

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

ITA 596/COCH/2018[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE DCIT, ERNAKULAM

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

ITA 594/COCH/2018[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

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

ITA 595/COCH/2018[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

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

ITA 48/COCH/2014[2005-06]Status: DisposedITAT Cochin30 Apr 2019AY 2005-06

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

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

ITA 49/COCH/2014[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

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

ITA 51/COCH/2014[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

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

ITA 46/COCH/2014[2003-04]Status: DisposedITAT Cochin30 Apr 2019AY 2003-04

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

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

ITA 47/COCH/2014[2004-05]Status: DisposedITAT Cochin30 Apr 2019AY 2004-05

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

housing loan to HDFC bank could not be explained by the assessee before the lower authorities Therefore, the repayment of loan to HDFC bank has to be taken as income of the assessee. 28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made

ASSISTANT DIRECTOR OF INCOME-TAX(EXEMPTION), TRIVANDRUM vs. KERALA INDUSTRIAL INFRASTRUCTURE DEV.CORPORATION, TRIVANDRUM

ITA 287/COCH/2014[2010-11]Status: DisposedITAT Cochin14 Aug 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Sukhsagar Syal, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 11Section 143(3)Section 2(15)Section 260ASection 263

260A of the Income Tax Act is as to whether the appellant Kerala Industrial Infrastructure Development Corporation, duly constituted in terms of the provisions of the Kerala Industrial Infrastructure Development Act, 1993, hereinafter referred to as the 'KIID Act', is eligible for exemption under Section 11 read with Section 2(15) of the Income Tax Act or whether in terms

KERALA INDUSTRIAL INFRASTRUTURE DEV CORPORATION(KINFRA),TRIVANDRUM vs. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION), TRIVANDRUM

ITA 452/COCH/2014[2009-10]Status: DisposedITAT Cochin14 Aug 2024AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Sukhsagar Syal, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 11Section 143(3)Section 2(15)Section 260ASection 263

260A of the Income Tax Act is as to whether the appellant Kerala Industrial Infrastructure Development Corporation, duly constituted in terms of the provisions of the Kerala Industrial Infrastructure Development Act, 1993, hereinafter referred to as the 'KIID Act', is eligible for exemption under Section 11 read with Section 2(15) of the Income Tax Act or whether in terms