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.
Addition not justified when third party retracted the statement and Assessee not given Opportunity to Cross Examine
No depreciation on undivided share of Land
Interest on investments with treasuries & Banks- Eligibility of Section 80P deduction- HC remands matter to AO
Transfer of intangible assets with right to carry on business is taxable as LTCG
Set off of Loss against Income from Other Sources is prohibited wef 01.04.2017
Micro Finance Activity cannot be treated as charitable for Section 11 Exemption
Section 80P Deduction eligible to Co-Op Bank Primarily engaged in Banking Business
Income from security deposit was taxable in the year of termination of dealership agreement
Condonation of delay in filing appeal due to Financial crisis & Labour unrest justified
Interest on Bank Deposit earned by Assessee Engaged in Money Lending is Business Income
Foreign Exchange Loss on loan for acquiring fixed assets allowable as Revenue Expense
ITAT on higher Rate of depreciation on Set top boxes
ITAT Explains Meaning of Term ‘Lottery’ for Taxation & TDS deduction
Demise of CA in 2016 not a reasonable cause for no Audit of Books for A.Y. 2009-10
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.
