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334 results for “house property”+ Section 3(1)clear

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Key Topics

Section 26361Section 153A59Section 143(3)47Section 54F40Addition to Income40Section 153C31Section 25027Deduction26Disallowance24Section 132

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

Properties and Investments Ltd. and Another in ITA Nos. 69 to 72 and 73 to 75/Coch/ dated 21/02/2019 wherein it was held as follows: 4. Since the facts in all these appeals are identical in nature, we consider the facts as narrated in ITA No.69/Coch/2018. The original assessment in this case was completed u/s 143(3) r.ws

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

Showing 1–20 of 334 · Page 1 of 17

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22
Section 143(2)19
Exemption17
ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

Properties and Investments Ltd. and Another in ITA Nos. 69 to 72 and 73 to 75/Coch/ dated 21/02/2019 wherein it was held as follows: 4. Since the facts in all these appeals are identical in nature, we consider the facts as narrated in ITA No.69/Coch/2018. The original assessment in this case was completed u/s 143(3) r.ws

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

Properties and Investments Ltd. and Another in ITA Nos. 69 to 72 and 73 to 75/Coch/ dated 21/02/2019 wherein it was held as follows: 4. Since the facts in all these appeals are identical in nature, we consider the facts as narrated in ITA No.69/Coch/2018. The original assessment in this case was completed u/s 143(3) r.ws

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

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

Section 143(3)Section 37(1)Section 45Section 57

section 36(1)(iii) of the I.T. Act, 1961. 4.6 In the facts and circumstances of the case, whether the Assessing Officer correctly assessed the interest income received from partners under the head "Income from Profits and Gains of Profession or Business"? 4.6.1. In para 6 of the assessment order the Assessing Officer held that the activity of raising deposits

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

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

ITA 69/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

section 36(1)(iii) of the I.T. Act, 1961. 4.6 In the facts and circumstances of the case, whether the Assessing Officer correctly assessed the interest income received from partners under the head "Income from Profits and Gains of Profession or Business"? 4.6.1. In para 6 of the assessment order the Assessing Officer held that the activity of raising deposits

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

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

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

section 36(1)(iii) of the I.T. Act, 1961. 4.6 In the facts and circumstances of the case, whether the Assessing Officer correctly assessed the interest income received from partners under the head "Income from Profits and Gains of Profession or Business"? 4.6.1. In para 6 of the assessment order the Assessing Officer held that the activity of raising deposits

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

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

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

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

Section 143(3)Section 37(1)Section 45Section 57

section 36(1)(iii) of the I.T. Act, 1961. 4.6 In the facts and circumstances of the case, whether the Assessing Officer correctly assessed the interest income received from partners under the head "Income from Profits and Gains of Profession or Business"? 4.6.1. In para 6 of the assessment order the Assessing Officer held that the activity of raising deposits

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

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

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

section 36(1)(iii) of the I.T. Act, 1961. 4.6 In the facts and circumstances of the case, whether the Assessing Officer correctly assessed the interest income received from partners under the head "Income from Profits and Gains of Profession or Business"? 4.6.1. In para 6 of the assessment order the Assessing Officer held that the activity of raising deposits

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

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

Section 143(3)Section 37(1)Section 45Section 57

section 36(1)(iii) of the I.T. Act, 1961. 4.6 In the facts and circumstances of the case, whether the Assessing Officer correctly assessed the interest income received from partners under the head "Income from Profits and Gains of Profession or Business"? 4.6.1. In para 6 of the assessment order the Assessing Officer held that the activity of raising deposits

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

section 36(1)(iii) of the I.T. Act, 1961. 4.6 In the facts and circumstances of the case, whether the Assessing Officer correctly assessed the interest income received from partners under the head "Income from Profits and Gains of Profession or Business"? 4.6.1. In para 6 of the assessment order the Assessing Officer held that the activity of raising deposits

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

3) The second proviso to sec. 40(a) (ia) though beneficial to the tax payers, can be claimed only if the condition under proviso to sec. 201(1) is not met. Since the asessee falls this test, this benefit to the tax payer cannot be availed by the assessee. I.T.A. No.68 /Coch/2018 6.9 The Ld. DR relied on the judgment

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

THE DCIT, CALICUT vs. M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST, CALICUT

In the result, the appeal filed by the revenue is dismissed

ITA 336/COCH/2015[2005-06]Status: DisposedITAT Cochin11 Sept 2017AY 2005-06

Bench: S/Shri George George K, Jm & Manjunath. G, Am The Dy Commr Of Income Tax Vs M/S Kunhitharuvai Memorial Central Circle Charitable Trust Kozhikode No.1 Mcc Cross Road Kozhikode 673 001 ( Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(2)

property of the trust or the institution, is used or applied directly or indirectly for the benefit of any person referred in sub. Section (3), then the trust is not entitled to exemption u/s 11 of the I T Act. Similarly, provisions of sec. 164(2) states that in a case where the whole or any part of the relevant

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

property", other than the new asset, the amount of capital gain arising from the transfer of the original asset not charged under section 45 on the basis of the cost of such new asset as provided in clause (a), or, as the case may be, clause (b), of sub-section (1), shall be deemed to be income chargeable under

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: DisposedITAT Cochin21 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

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that