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.
Deduction u/s 80P(2) on interest received on deposits with Sub-Treasuries.
Primary Agricultural Co-op Credit Society is eligible for Sec. 80P Deduction
ITAT confirms addition for cash seized by police not explained satisfactorily
AO justified in making addition for unexplained amount deposited in bank
No TDS required to to be deducted on Reimbursement of expenses against separate bills to C&F agents
Deduction U/s. 80P(2) cannot be denied to registered Primary Agricultural Credit Society for doing banking business
Reimbursement of Actual Expenditure does not attract Section 194C & 40(a)(ia)
Secret reference fees paid by diagnostic centre to Doctors is liable to TDS
Unaccounted Money Received on Sale of Agricultural Land is not Taxable
Powers u/s. 263 cannot be invoked to substitute lawful view taken by AO with another view
Contribution to unrecognized Provident fund not eligible for deduction U/s. 80C
Allowability of Loss on sale of shares of wholly-owned subsidiary
Levy of Section 234E late fee- Prior to 01.06.2015- ITAT Cochin decides in favour of assessee
Interest on investments of Service Co-operative Banks eligible for deduction u/s 80P(2)(a)(1)
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.
