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174 results for “house property”+ Section 29clear

Sorted by relevance

Delhi2,459Mumbai2,355Bangalore890Karnataka691Jaipur495Chennai477Ahmedabad468Hyderabad367Kolkata340Pune261Chandigarh234Indore219Surat207Cochin174Visakhapatnam153Telangana135Amritsar115Raipur79Lucknow74Rajkot70SC59Calcutta58Cuttack55Nagpur51Agra46Patna34Guwahati29Jodhpur20Rajasthan18Kerala14Allahabad11Jabalpur7Varanasi7Dehradun6Orissa6Ranchi4A.K. SIKRI ROHINTON FALI NARIMAN3Andhra Pradesh2D.K. JAIN JAGDISH SINGH KHEHAR1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1Gauhati1Punjab & Haryana1Panaji1

Key Topics

Section 25093Addition to Income37Section 143(3)27Section 153A26Section 54F16Section 26315Section 13214Section 143(2)13Section 37(1)12

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

house (apartment in Sobha City), other than the New Asset and therefore the conditions under section 54F is not satisfied and accordingly it was proposed to disallow the entire claim under section 54F. 4. The assessee filed reply dated 29-8-2017 to the notice stating that the conditions under section 54F is satisfied and that the entire payments towards

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

Showing 1–20 of 174 · Page 1 of 9

...
Deduction12
Depreciation6
Disallowance6

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

house (apartment in Sobha City), other than the New Asset and therefore the conditions under section 54F is not satisfied and accordingly it was proposed to disallow the entire claim under section 54F. 4. The assessee filed reply dated 29-8-2017 to the notice stating that the conditions under section 54F is satisfied and that the entire payments towards

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 615/COCH/2017[2011-12]Status: DisposedITAT Cochin20 Dec 2018AY 2011-12

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

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property and he disallowed depreciation claimed by the assessee at Rs.14,29,528/- since the assessee is only entitled for deduction u/s.24 of the I.T. Act. 3. Against this, the assessee went in appeal before the CIT(A). Before the CIT(A), the assessee reiterated the arguments. However, the CIT(A) decided the issue against the assessee. 4. Against

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 616/COCH/2017[2012-13]Status: DisposedITAT Cochin20 Dec 2018AY 2012-13

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

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property and he disallowed depreciation claimed by the assessee at Rs.14,29,528/- since the assessee is only entitled for deduction u/s.24 of the I.T. Act. 3. Against this, the assessee went in appeal before the CIT(A). Before the CIT(A), the assessee reiterated the arguments. However, the CIT(A) decided the issue against the assessee. 4. Against

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 461/COCH/2018[2014-15]Status: DisposedITAT Cochin20 Dec 2018AY 2014-15

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

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property and he disallowed depreciation claimed by the assessee at Rs.14,29,528/- since the assessee is only entitled for deduction u/s.24 of the I.T. Act. 3. Against this, the assessee went in appeal before the CIT(A). Before the CIT(A), the assessee reiterated the arguments. However, the CIT(A) decided the issue against the assessee. 4. Against

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 460/COCH/2018[2013-14]Status: DisposedITAT Cochin20 Dec 2018AY 2013-14

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

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

house property and he disallowed depreciation claimed by the assessee at Rs.14,29,528/- since the assessee is only entitled for deduction u/s.24 of the I.T. Act. 3. Against this, the assessee went in appeal before the CIT(A). Before the CIT(A), the assessee reiterated the arguments. However, the CIT(A) decided the issue against the assessee. 4. Against

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)

section 201(1) with regard to short deduction of tax at source in respect of the following employees along with the reasons thereon: Page 4 of 6 Excess Interest S.N Name of the Reasons given by the AO deduction Employee Housing Loan Interest not allowable 1,43,553 1 Usha since property is not in the name of Padmanabhan assessee

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

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

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

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)

section 153A of the Act. Estimation of undisclosed Restaurant Sales and Consequent Profits: AY 2003-04 8.1. In the books of the assessee it is shown that the assessee was receiving rent of Rs. 24,000/- per annum from Kwality restaurant which was claimed as being run by Shri P. P. Mathai. No material was found during the course

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)

section 153A of the Act. Estimation of undisclosed Restaurant Sales and Consequent Profits: AY 2003-04 8.1. In the books of the assessee it is shown that the assessee was receiving rent of Rs. 24,000/- per annum from Kwality restaurant which was claimed as being run by Shri P. P. Mathai. No material was found during the course

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

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

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)

section 153A of the Act. Estimation of undisclosed Restaurant Sales and Consequent Profits: AY 2003-04 8.1. In the books of the assessee it is shown that the assessee was receiving rent of Rs. 24,000/- per annum from Kwality restaurant which was claimed as being run by Shri P. P. Mathai. No material was found during the course

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)

section 153A of the Act. Estimation of undisclosed Restaurant Sales and Consequent Profits: AY 2003-04 8.1. In the books of the assessee it is shown that the assessee was receiving rent of Rs. 24,000/- per annum from Kwality restaurant which was claimed as being run by Shri P. P. Mathai. No material was found during the course

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)

section 153A of the Act. Estimation of undisclosed Restaurant Sales and Consequent Profits: AY 2003-04 8.1. In the books of the assessee it is shown that the assessee was receiving rent of Rs. 24,000/- per annum from Kwality restaurant which was claimed as being run by Shri P. P. Mathai. No material was found during the course

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)

section 153A of the Act. Estimation of undisclosed Restaurant Sales and Consequent Profits: AY 2003-04 8.1. In the books of the assessee it is shown that the assessee was receiving rent of Rs. 24,000/- per annum from Kwality restaurant which was claimed as being run by Shri P. P. Mathai. No material was found during the course

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)

section 153A of the Act. Estimation of undisclosed Restaurant Sales and Consequent Profits: AY 2003-04 8.1. In the books of the assessee it is shown that the assessee was receiving rent of Rs. 24,000/- per annum from Kwality restaurant which was claimed as being run by Shri P. P. Mathai. No material was found during the course

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

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