Courts: ITAT Cochin
Find latest ITAT Cochin judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment, TDS and penalties.
Freezer deposits taxable in year of termination of agreement between supplier & distributor
Late fee u/s 234E for processing for period prior to 1st June 2015 unsustainable
Deduction u/s 54F not deniable on ground of pre-owning of residential house in foreign
Income recorded on estimated basis supported with possible evidence is acceptable
If assessee not earned exempted income, there cannot be section 14A disallowance
Allegations per se cannot be ground for cancellation of Trust registration
Before 01.04.2017 assessee can set off loss against Section 115BBE income
Share application money – ITAT quashes Section 263 Revision proceedings
Section 80P(2)(a) deduction not eligible on Income from house property
Denial of carry forward of business loss for non-completion of statutory audit is unjustified
Additions towards undisclosed purchases/ expense etc. goes against spirit of section 44AD
Detailed examination of Loan Disbursed must before denying section 80P deduction
Assessee can claim section 10A exemption on section 10B exemption denial
Inquiry into Factual Situation required to determine Section 80P Deduction Eligibility
ITAT Cochin case laws and orders provide guidance on numerous issues arising under the Income-tax Act. This page collects Tribunal decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties and procedural disputes. Taxpayers, Chartered Accountants, advocates, businesses and other professionals can use this dedicated ITAT Cochin page to locate relevant appellate decisions and research recurring income-tax controversies. TaxGuru maintains the collection with recent and important earlier ITAT Cochin judgments and orders published on the website.
