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7 results for “section 68”+ Section 273Bclear

Sorted by relevance

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Key Topics

Section 26310Section 4010Deduction6Section 143(3)5Section 80P5Section 40A(3)5Section 1955Section 194A(3)(viia)5Disallowance5Revision u/s 263

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

68,89,029/- rejecting the claim of deduction made u/s. 80P(2) of the Act while treating the same as income from other sources. According to the AO the said amount of interest is liable to be taxed under the head income from other sources since the assessee-Society has invested the surplus fund as an ordinary investor. According

5
Section 271C4
Penalty2

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

68,89,029/- rejecting the claim of deduction made u/s. 80P(2) of the Act while treating the same as income from other sources. According to the AO the said amount of interest is liable to be taxed under the head income from other sources since the assessee-Society has invested the surplus fund as an ordinary investor. According

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

68,89,029/- rejecting the claim of deduction made u/s. 80P(2) of the Act while treating the same as income from other sources. According to the AO the said amount of interest is liable to be taxed under the head income from other sources since the assessee-Society has invested the surplus fund as an ordinary investor. According

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

68,89,029/- rejecting the claim of deduction made u/s. 80P(2) of the Act while treating the same as income from other sources. According to the AO the said amount of interest is liable to be taxed under the head income from other sources since the assessee-Society has invested the surplus fund as an ordinary investor. According

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

68,89,029/- rejecting the claim of deduction made u/s. 80P(2) of the Act while treating the same as income from other sources. According to the AO the said amount of interest is liable to be taxed under the head income from other sources since the assessee-Society has invested the surplus fund as an ordinary investor. According

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

273B of Income Tax Act: "so far as failure on the part of the assessee to remittance recovered at source is concerned, we do not think there can be any justifying circumstances for delay in remittance because assessee cannot divert tax recovered for the Government towards working capital or any other purpose. So much so, in our view, defence available

MAQTRO PICTURES,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4), KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 999/COCH/2022[2017-18]Status: DisposedITAT Cochin25 Sept 2023AY 2017-18

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.P.M.Veeramani, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 250(6)Section 269SSection 269TSection 271DSection 68

Section 269T, similarly, conditions repayment of loan or deposit, defined for the purpose of these provisions as loan or deposit of money. 4.2 A partnership firm and its’ partners are distinct persons under the Act (s.2(31)). Nothing, therefore, turns on adverting to the partnership law to contend of a partner and the firm in which