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.
S. 195 not applies to Foreign agent commission & reimbursement of expenditure not taxable in India
ITAT explains Provisions of Deemed transfer in case of JDA under Section 2(47)(v)
Interest on Delayed Payment of VAT and TDS allowable
Running hospital with nursing school eligible for exemption U/s. 11
Registered Agricultural society entitled to deduction U/s. 80P(2)
Interest earned by banking co-op society deductible u/s 80P(2)(a)(i)
It cannot be said that Land was not compulsorily acquired merely because Price was negotiated
Mere Price negotiation do not change nature of compulsory acquisition of urban agricultural land
Exemption U/s. 10(37) valid on Compulsory acquisition of agricultural land though Sale price fixed on negotiated settlement
No Sec 80P Deduction to Co-operative Society Operating in more than One Taluk
Income shown as agricultural but not proved is taxable as other Income
CIT cannot invoke revisionary jurisdiction against draft assessment order
No TDS u/s. 194G on Sale of Lottery Ticket by Agent to Sub-Agent
Mere Confirmation Letter not sufficient to prove Cash Credits Genuineness
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.
