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.
Taxation of Gift given by cessation of Trading Liability
Taxability of Interest on sick loans, accrued but not recognised as per AS – 9
ITAT explains law on netting of Provision for bad & doubtful debts
Taxability of Income from Leasing of Hotel with amenities & maintenance services
S. 40(b) Interest on deposits for availing bank guarantee is business income
Dy. DIT, Ernakulam Vs Adi Sankara Trust ( ITAT Cochin)
It is impossible to presume that expression `licence’ provided in section 32(l)(ii) is an endless expression and even a tenancy right can be brought under it
Denial of deduction u/s. 80P(2)(a)(i) of I-T Act, 1961
Once source is proved, it is not possible to treat deposits collected from public under provisions of Companies Act as unexplained credits
Expenses incurred to earn agricultural income cannot be allowed as expenditure in computing the business income
TDS liability of a builder for sub-contracting of main contract is 1% u/s 194C
The AO cannot convert the part of liability transferred as loan by the proprietorship concern into consideration or part thereof
Income from convention centre run by a hotel company is eligible to expenditure tax
Profits arising on transfer of rural agricultural land are not liable to MAT
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.
