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.
Allowability of exemption to partly charitable and partly religious trust
Levy of penalty under section 158BFA (2) on undisclosed income returned for non-payment of tax thereon
Undisclosed income of the partnership firm can not be assessed in the hand of the partners
If assessee has no enforceable right to receive interest then there can not be accrual of income
Term Loan waiver availed by the assessee is not assessable income
Charter ship hire payments not royalty within the meaning of section 9 of IT Act
Statutory date for FMV of a property cannot be substituted with a subsequent conversion date by issuing notification
Applicability TDS charges on pre-paid mobile cellular services provided by a service provider through its distributor’s network
Applicability of provisions of section 194H on post-paid services and pre-paid package
Allowability of exemption under section 11(1)(a) of IT Act claimed by a society having both charitable as well as religious objectives
CIT cannot deny exemption U/s. 11 for violation of provisions of Section 13(1)(c)
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.
