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65 results for “section 68”+ Section 200(3)clear

Sorted by relevance

Delhi1,468Mumbai1,225Bangalore548Karnataka495Chennai408Jaipur327Ahmedabad273Kolkata255Indore243Hyderabad232Pune175Chandigarh134Surat108Raipur89Cochin65Cuttack62Calcutta53Rajkot52Telangana45Visakhapatnam41Allahabad38Lucknow37Agra32Amritsar26Jodhpur25Ranchi23Nagpur23Dehradun22SC21Jabalpur12Guwahati10Patna9Rajasthan8Varanasi8Orissa2ASHOK BHAN DALVEER BHANDARI2Andhra Pradesh1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1

Key Topics

Section 201(1)40Addition to Income38Section 271C30Section 20120Section 143(3)18Exemption16Section 153A14TDS14Section 234E12Penalty

M/S.SAHYADRI AGENCIES LTD,KANDNASSERY, THRISSUR vs. THE ITO, WD-1(3), THRISSUR

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

ITA 439/COCH/2019[2014-15]Status: DisposedITAT Cochin05 Nov 2019AY 2014-15

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

For Appellant: Sri.Bomi Daruwala, AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(1)Section 143(3)Section 14ASection 263Section 56(2)(viib)Section 68

3,00,00,000/- along with securities premium of Rs. 57,00,00,000/- to Shri. MP Ramachandran, one of the Directors of the company. This issue is not seen to have been examined by the Assessing Officer. The securities premium of Rs. 57,00,00,000/- may have to be brought to tax under section 56(2)(viib

Showing 1–20 of 65 · Page 1 of 4

11
Limitation/Time-bar11
Section 194J10

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

Section 14A

68,481/-. Since assessee had huge interest bearing funds and investments were made in the mutual funds of sister concerns from where tax dividend was also earned, the I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 Assessing Officer disallowed interest amounting to Rs.18,43,500/- under section 14A r.w.r. 8D of the Income Tax Rules, 1962. 4. On appeal

THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Section 14A

68,481/-. Since assessee had huge interest bearing funds and investments were made in the mutual funds of sister concerns from where tax dividend was also earned, the I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 Assessing Officer disallowed interest amounting to Rs.18,43,500/- under section 14A r.w.r. 8D of the Income Tax Rules, 1962. 4. On appeal

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

Section 14A

68,481/-. Since assessee had huge interest bearing funds and investments were made in the mutual funds of sister concerns from where tax dividend was also earned, the I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 Assessing Officer disallowed interest amounting to Rs.18,43,500/- under section 14A r.w.r. 8D of the Income Tax Rules, 1962. 4. On appeal

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Section 14A

68,481/-. Since assessee had huge interest bearing funds and investments were made in the mutual funds of sister concerns from where tax dividend was also earned, the I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 Assessing Officer disallowed interest amounting to Rs.18,43,500/- under section 14A r.w.r. 8D of the Income Tax Rules, 1962. 4. On appeal

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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

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

ITA 419/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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

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

ITA 354/COCH/2006[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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

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

ITA 450/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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

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

ITA 355/COCH/2006[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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

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

Section 147 on the differential total income of Rs.3,88,83,800/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals), who confirmed the order of assessment. The matter was carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

200 1,800,000 3,203,280 940,000 18,470,000 35,364.480 - Valsala Raj, Wife of Assessee 20,346,587 14,678,842 8,226,966 4,100,000 7,750,000 11,069,751 66,172,146 - Varun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 580/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

200 1,800,000 3,203,280 940,000 18,470,000 35,364.480 - Valsala Raj, Wife of Assessee 20,346,587 14,678,842 8,226,966 4,100,000 7,750,000 11,069,751 66,172,146 - Varun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

200 1,800,000 3,203,280 940,000 18,470,000 35,364.480 - Valsala Raj, Wife of Assessee 20,346,587 14,678,842 8,226,966 4,100,000 7,750,000 11,069,751 66,172,146 - Varun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 582/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

200 1,800,000 3,203,280 940,000 18,470,000 35,364.480 - Valsala Raj, Wife of Assessee 20,346,587 14,678,842 8,226,966 4,100,000 7,750,000 11,069,751 66,172,146 - Varun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

200 1,800,000 3,203,280 940,000 18,470,000 35,364.480 - Valsala Raj, Wife of Assessee 20,346,587 14,678,842 8,226,966 4,100,000 7,750,000 11,069,751 66,172,146 - Varun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 581/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

200 1,800,000 3,203,280 940,000 18,470,000 35,364.480 - Valsala Raj, Wife of Assessee 20,346,587 14,678,842 8,226,966 4,100,000 7,750,000 11,069,751 66,172,146 - Varun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

200 1,800,000 3,203,280 940,000 18,470,000 35,364.480 - Valsala Raj, Wife of Assessee 20,346,587 14,678,842 8,226,966 4,100,000 7,750,000 11,069,751 66,172,146 - Varun Raj, Son of Assessee