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130 results for “transfer pricing”+ House Propertyclear

Sorted by relevance

Mumbai1,393Delhi1,111Bangalore447Karnataka278Ahmedabad269Kolkata243Jaipur218Hyderabad209Chennai175Surat171Chandigarh155Indore132Cochin130Pune104Calcutta55Lucknow46Rajkot43Telangana35Nagpur32SC30Cuttack27Raipur27Visakhapatnam22Agra21Guwahati17Amritsar16Jodhpur9Kerala8Allahabad7Rajasthan5Varanasi5Dehradun5Ranchi4Orissa2Patna2Andhra Pradesh1Jabalpur1T.S. THAKUR ROHINTON FALI NARIMAN1Punjab & Haryana1D.K. JAIN JAGDISH SINGH KHEHAR1Panaji1

Key Topics

Section 25094Addition to Income29Section 143(3)22Capital Gains17Section 80G16Section 153A15Section 10(37)13Section 13212Section 80G(5)10

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

Showing 1–20 of 130 · Page 1 of 7

Section 2(24)(vi)8
Exemption6
Business Income5

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

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

price of Rs.1 lakh per cent. He stated that he was constructing a house there. He also stated that the architect of the building was one Shri Jayachandran, Trivandrum and that the plinth area of the building was 4000 sq.ft. On the date of the sworn statement the foundation of the building had been completed and he had spent

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 50/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

property in wife’s name with a view to securing her, both in terms of an asset and a source of income. Mercy Kurian has no independent source of income, for her to acquire the said land. Even otherwise, it is apparent that the assessee is managing all the funds belonging to him and his wife, with there being transfers

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 474/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

property in wife’s name with a view to securing her, both in terms of an asset and a source of income. Mercy Kurian has no independent source of income, for her to acquire the said land. Even otherwise, it is apparent that the assessee is managing all the funds belonging to him and his wife, with there being transfers

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 48/COCH/2022[2012-2013]Status: DisposedITAT Cochin29 Sept 2023AY 2012-2013

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

property in wife’s name with a view to securing her, both in terms of an asset and a source of income. Mercy Kurian has no independent source of income, for her to acquire the said land. Even otherwise, it is apparent that the assessee is managing all the funds belonging to him and his wife, with there being transfers

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 49/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Sept 2023AY 2013-2014

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

property in wife’s name with a view to securing her, both in terms of an asset and a source of income. Mercy Kurian has no independent source of income, for her to acquire the said land. Even otherwise, it is apparent that the assessee is managing all the funds belonging to him and his wife, with there being transfers

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 47/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

property in wife’s name with a view to securing her, both in terms of an asset and a source of income. Mercy Kurian has no independent source of income, for her to acquire the said land. Even otherwise, it is apparent that the assessee is managing all the funds belonging to him and his wife, with there being transfers

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 472/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

property in wife’s name with a view to securing her, both in terms of an asset and a source of income. Mercy Kurian has no independent source of income, for her to acquire the said land. Even otherwise, it is apparent that the assessee is managing all the funds belonging to him and his wife, with there being transfers

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 473/COCH/2022[ 2012-2013]Status: DisposedITAT Cochin29 Sept 2023

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

property in wife’s name with a view to securing her, both in terms of an asset and a source of income. Mercy Kurian has no independent source of income, for her to acquire the said land. Even otherwise, it is apparent that the assessee is managing all the funds belonging to him and his wife, with there being transfers

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

transferred to the assessee-society on 18.9.2003. Built-up space for IT and ITES was to be set-up thereat, targeted at 7.5 lakh sq.ft. annually for the first two years, increasing upto an additional 15 lakh sq.ft. per annum for the next three years. The additional capacity was envisaged to be created by enjoining private sector participation, including through

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

transferred to the assessee-society on 18.9.2003. Built-up space for IT and ITES was to be set-up thereat, targeted at 7.5 lakh sq.ft. annually for the first two years, increasing upto an additional 15 lakh sq.ft. per annum for the next three years. The additional capacity was envisaged to be created by enjoining private sector participation, including through