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.
Penalty leivable u/s 271B on non-production of Audit Report in prescribed format
Capital Gain u/s 50B applicable on sale of undertaking which covers Depreciable Assets forming part of Industrial Undertaking
Character of compulsory acquisition not changes merely because sale price was fixed through a negotiated settlement
Unexplained cash credit U/s. 68 cannot be treated as business income & not eligible for Section 80P Deduction
TDS on payments to university employees of gratuity, pension or leave salary
Section 142A: Reference of matter to DVO by AO for valuation of property is not mandatory
Compulsory Acquisition of Urban Land eligible for Tax Benefit U/s. 10(37)
Payments to artists for taking part in reality show liable for TDS u/s 194C
Deduction U/s 80IB not allowable on lease rent of industrial undertaking
Disallowance cannot be made for provision for gratuity for mere non-payment
No Penalty for Delay in filing of tax audit report due to Virus in computer system or for mere technical venial breach
Benefit of section 10(37) cannot be denied for acquisition through negotiated sale deed
Delay in filing appeal can be condoned only based on explanation for delay
Penalty justified for failure to Furnish Tax Audit Report despite Due Date extension by CBDT
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.
