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211 results for “section 68”+ Section 74clear

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Delhi2,946 Mumbai2,366 Bangalore903 Chennai637 Karnataka631 Ahmedabad620 Kolkata484 Jaipur463 Hyderabad399 Indore305 Surat294 Pune257 Chandigarh225 Cochin211 Visakhapatnam117 Rajkot100 Raipur94 Telangana88 Cuttack79 Calcutta66 Jabalpur60 Nagpur57 Lucknow53 Allahabad49 Guwahati47 SC44 Panaji36 Dehradun35 Amritsar30 Agra29 Ranchi28 Jodhpur20 Varanasi7 Rajasthan7 Orissa7 Patna6 Andhra Pradesh1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 80P114 Section 25084 Section 80P(2)(a)63 Section 153A54 Section 80P(2)37 Disallowance29 Deduction28 Section 143(3)17 Section 80P(4)16 Section 142(1)

TRICHUR HEART HOSPITAL LIMITED,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal of the assessee is dismissed

ITA 916/COCH/2024[2017-18]Status: DisposedITAT Cochin12 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 143(3)Section 154Section 68

74,000/- under Section 68 of the Act on account of unexplained cash credit. Subsequently, during the performance audit

THE ITO, WD-1(1), KOCHI vs. SHRI.P.V.ABRAHAM, KOCHI

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

ITA 508/COCH/2018[2013-14]Status: DisposedITAT Cochin06 Feb 2019AY 2013-14

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

Showing 1–20 of 211 · Page 1 of 11

...

16

Addition to Income5

Bench:

Section 91

74,22,100/- Less available source 1. Sale consideration of Property Rs. 16,07,500/- 2. LIC receipts Rs. 54,817/- 3. Agricultural receipts Rsf_2,73,185/- Total source available Rs. 19,35,502/- Unexplained Income Rs.1,54,86,598/- . 4. On appeal, the CIT(A) deleted the addition by holding that the facts of the instant case

THE ITO, WD-2(5), THRISSUR vs. M/S.THRISSUR SERVICE CO-OP BANK LTD, THRISSUR

ITA 426/COCH/2019[2014-15]Status: DisposedITAT Cochin04 Sept 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, FCA

Section 80PSection 80P(2)Section 80P(4)

section 80P(2) (a) (i) of the Income-tax Act,1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016, 3, 11, 12, 22, 25, 26, 32, 33, 55, 68, 69, 72, 73, 74

THE ITO,WD-2(5), THRISSUR vs. M/S.THIROOR SERVICE CO-OP BANK LTD, THRISSUR

ITA 433/COCH/2019[2015-16]Status: DisposedITAT Cochin04 Sept 2019AY 2015-16

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, FCA

Section 80PSection 80P(2)Section 80P(4)

section 80P(2) (a) (i) of the Income-tax Act,1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016, 3, 11, 12, 22, 25, 26, 32, 33, 55, 68, 69, 72, 73, 74

THE ITO,WD-2(5), THRISSUR vs. M/S.THIROOR SERVICE CO-OP BANK LTD, THRISSUR

ITA 432/COCH/2019[2014-15]Status: DisposedITAT Cochin04 Sept 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, FCA

Section 80PSection 80P(2)Section 80P(4)

section 80P(2) (a) (i) of the Income-tax Act,1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016, 3, 11, 12, 22, 25, 26, 32, 33, 55, 68, 69, 72, 73, 74

THE ITO,WD-2(5), THRISSUR vs. M/S.THIROOR SERVICE CO-OP BANK LTD, THRISSUR

ITA 431/COCH/2019[2013-14]Status: DisposedITAT Cochin04 Sept 2019AY 2013-14

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, FCA

Section 80PSection 80P(2)Section 80P(4)

section 80P(2) (a) (i) of the Income-tax Act,1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016, 3, 11, 12, 22, 25, 26, 32, 33, 55, 68, 69, 72, 73, 74

THE ITO, WD-2(5), THRISSUR vs. M/S.THRISSUR SERVICE CO-OP BANK LTD, THRISSUR

ITA 427/COCH/2019[2015-16]Status: DisposedITAT Cochin04 Sept 2019AY 2015-16

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, FCA

Section 80PSection 80P(2)Section 80P(4)

section 80P(2) (a) (i) of the Income-tax Act,1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016, 3, 11, 12, 22, 25, 26, 32, 33, 55, 68, 69, 72, 73, 74

THE ITO,WD-2(3), TRICHUR vs. M/S.NADATHARA FARMERS SERVICE CO-OP BANK LTD, NADATHARA P.O., TRICHUR

ITA 270/COCH/2019[2009-10]Status: DisposedITAT Cochin01 Aug 2019AY 2009-10

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, FCA

Section 80PSection 80P(2)Section 80P(4)

section 80P(2) (a) (i) of the Income-tax Act,1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016, 3, 11, 12, 22, 25, 26, 32, 33, 55, 68, 69, 72, 73, 74

THE ITO, WD-2, GURUVAYUR vs. M/S.PUNNAYURKULAM SERVICE CO-OPBANK LTD, THRISSUR

ITA 372/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, CA

Section 80PSection 80P(2)Section 80P(4)

section 80P(2) (a) (i) of the Income-tax Act,1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11, 12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-3,, PALAKKAD vs. M/S.CHALISSERY SEWRVICE CO-OP BANK LTD, PALAKKAD

ITA 416/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO,WD-3, PALAKKAD vs. M/S.THE KOTHAKURISSI SERVICE CO-OP BANK LTD, PALAKKAD

ITA 410/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO,WD-3, PALAKKAD vs. M/S.THE KOTHAKURISSI SERVICE CO-OP BANK LTD, PALAKKAD

ITA 409/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-3, PALAKKAD vs. M/S.ANAKARA SERVICE CO-OP BANK LTD, PALAKKAD

ITA 413/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-3,, PALAKKAD vs. M/S.CHALISSERY SEWRVICE CO-OP BANK LTD, PALAKKAD

ITA 415/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-3, PALAKKAD vs. M/S.ANAKARA SERVICE CO-OP BANK LTD, PALAKKAD

ITA 411/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-3,, PALAKKAD vs. M/S.CHALISSERY SEWRVICE CO-OP BANK LTD, PALAKKAD

ITA 417/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-2(5), TRICHUR vs. THE PAZHUVIL SERVICE CO-OP BANK LTD, THRISSUR

ITA 387/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

For Appellant: Smt. A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-2(5), TRICHUR vs. THE PAZUVIL SERVICE CO-OP BANK LTD, THRISSUR

ITA 386/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

For Appellant: Smt. A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-2(5), THRISSUR vs. M/S.THANNIYAM PANCHAYATH SERVICE CO-OP BANK LTD, TRICHUR

ITA 388/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

For Appellant: Smt. A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68

THE ITO, WD-3,, PALAKKAD vs. M/S.THE KULIKILLILIYAD SERVICE CO-OP BANK LTD, PALAKKAD

ITA 250/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

For Appellant: Smt.A.S.Bindhu, Sr.DR

Section 80PSection 80P(2)(a)

section 80P(2)(a)(i) of the Income-tax Act, 1961 without perceiving the difference in definition of a Primary Agricultural Credit Society in the two Acts. 5. The Full Bench of the Hon’ble High Court of Kerala in ITA Nos.97, 135 of 2016 and 3, 11,12, 22, 25, 26, 32, 33, 55, 68