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.

Interest on Loans for Investment in Agricultural Land not allowable

Sale of running hotel premises would amount to slump sale

Compensation for Discontinuing Commodity Trading Business is Taxable U/s. 28(va)

Sec 80P Deduction available to Co-Bank for Interest on Investments with Sub-Treasuries during its Business

ITAT Condones Delay in filing appeal caused by fault of CA/ Counsel

Income from trust properties has to be assessed in the hands of beneficiaries

Two flats in different locations cannot be considered as single residential house for section 54 / 54F

ITAT on allowability of Diesel Expenses from House Property Income

Mere payment of amount not enough to claim the same as expense

Interest on bank deposit of equity funds at pre-commencement stage taxable as Other Source Income

CIT can initiate suo moto proceedings U/s. 263 where AO takes a wrong decision

Interest not claimed against against income from house property can be included in Cost of Acquisition

Deduction U/s. 80P(2)- Primary agricultural credit society?

Deemed dividend assessable in the hands of Partners (Beneficial Shareholders )
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.
