BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

11 results for “house property”+ Section 40A(3)clear

Sorted by relevance

Mumbai341Delhi289Bangalore103Chennai86Ahmedabad72Jaipur61Hyderabad55Kolkata30Raipur29Chandigarh29Pune27Visakhapatnam22Indore16Amritsar15Cuttack13Cochin11Rajkot11Lucknow9Surat8Patna8Dehradun6Nagpur6Karnataka4Jodhpur1Allahabad1Agra1SC1Varanasi1

Key Topics

Section 26323Section 4019Disallowance10Section 143(3)9Deduction9Section 40A(3)7Section 194A6Section 11(4)6Revision u/s 2636Section 80P

M/S.VIJAYA PALACE,,KOLLAM vs. THE ITO, KOLLAM

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

ITA 506/COCH/2018[2013-14]Status: DisposedITAT Cochin03 Apr 2019AY 2013-14

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

Section 194ASection 40

House No.CPXII/83877C, Alappuzha. Thattassery, Chavara, Kollam-691 583. [PAN:AADFT 7970K] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri G. Surendranath Rao, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 21/03/2019 Date of pronouncement 03/04/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order

PANICHIKANDY MOHANDASAN,KASARGOD vs. ACIT, CIRCLE-1,KANNUR RANGE, KANNUR

In the result, appeal of the assessee is partly allowed

ITA 605/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Apr 2025
5
Section 1955
Addition to Income4
AY 2015-16

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 40A(3)

section 40A(3) of the Act. While making the disallowance the AO observed that genuineness of transaction is not sufficient. The AO also disallowed the claim of depreciation on Multiplex and shopping Mall by holding that construction is not complete. Similarly the AO also disallowed interest on of Rs. 7,88,919/- availed from KFC for construction of Multiplex

M/S.MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION HOSPITAL,COCHIN vs. THE DY DIT (EXEMPTION), COCHIN

In the result, the appeal filed by the assessee is allowed

ITA 127/COCH/2016[2011-12]Status: DisposedITAT Cochin16 Mar 2017AY 2011-12

Bench: S/Shri Abraham P George, Am & George George K, Jm Malankara Orthodox Syrian Church Vs The Dy Director Of Income Tax Medical Mission Hospital (Exemption) Kolencherry 682 311 Kochi ( Appellant) (Respondent)

Section 11Section 11(4)Section 12ASection 143(3)Section 263Section 40A(7)Section 47A(7)

40A(7) of the I T Act. Therefore, the CIT has rightly disallowed the same in his order passed under section 263 of the I T Act. However, the further question is whether the CIT is right in invoking the provisions of section 11(4) of the Act. To understand this issue, provisions of section

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 47/COCH/2019[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

40A(3), including interest, rent, salary and other business expense where payment in cash exceeding Rs.20,000 and not covered by Rule 6DD. iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated. v. disallowance under section 40(a)(ia), after due examination (due care is to be taken

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

40A(3), including interest, rent, salary and other business expense where payment in cash exceeding Rs.20,000 and not covered by Rule 6DD. iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated. v. disallowance under section 40(a)(ia), after due examination (due care is to be taken

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 141/COCH/2017[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

40A(3), including interest, rent, salary and other business expense where payment in cash exceeding Rs.20,000 and not covered by Rule 6DD. iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated. v. disallowance under section 40(a)(ia), after due examination (due care is to be taken

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 563/COCH/2018[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

40A(3), including interest, rent, salary and other business expense where payment in cash exceeding Rs.20,000 and not covered by Rule 6DD. iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated. v. disallowance under section 40(a)(ia), after due examination (due care is to be taken

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 93/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

40A(3), including interest, rent, salary and other business expense where payment in cash exceeding Rs.20,000 and not covered by Rule 6DD. iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated. v. disallowance under section 40(a)(ia), after due examination (due care is to be taken

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10

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

Section 69

house by the receiver of the rent or revenue of the cultivator or the receiver of rent-in-kind to in the said sub-clause (c) shall be computed as if it were income chargeable income tax under the head ‘Profits and gains of business or profession’ and the provisions of Section 30, 31, 32, 36, 37, 38, 40, 40A

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

40a(ia) along with 2nd proviso and Section 201(1) along with proviso, it would mean that the mandate or requirement on the part of the payer to deduct tax at source is not so strict if they are able to show that the payee or the recipient of the amounts has paid tax in accordance with the provisions

SRI.ABDUL KAREEM,ERNAKULAM vs. THE ITO, ALUVA

In the result, the appeal filed by the assessee is allowed

ITA 123/COCH/2019[2014-15]Status: DisposedITAT Cochin17 Jul 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.T.John GeorgeFor Respondent: Sri.Shantom Bose
Section 143(2)Section 143(3)Section 145ASection 153Section 263Section 28Section 56Section 56(2)(viii)Section 57

House Vs. Ward 1 & TPS, Thuravumkara P.O. Aluva Kanjoor, Ernakulam District PAN : ARAPA2283J (Appellant) (Respondent) Appellant by : Sri.T.John George Respondent by : Sri.Shantom Bose Date of Pronouncement : 17.07.2019 Date of Hearing : 16.07.2019 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against the Commissioner of Income-tax’s order dated