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.

Notional interest disallowance u/s. 36(1)(vii) quashed as interest on borrowed fund allowable as revenue expense

ITAT Cochin Deletes ₹2.2 Lakh Penalty for Bona Fide Gratuity Claim

ITAT Cochin Allows Section 54F Deduction for Essential Plumbing, Excludes Luxury Interiors

Section 153C Prevails Over Section 144 for persons other than searched person

Belated Return Not Fatal for Section 11 Exemption Prior to AY 2018-19: ITAT Cochin

Deposits Wrongly Clubbed with Share Capital – Tribunal Quashes NFAC Order

Cochin ITAT Restores 68 Addition on Capital Account to AO for Fresh Verification

ITAT Cochin Directs AO to Rectify Charitable Trust’s Returns After Processing Errors

Mere disclosure of additional income under 153C not concealment of Income

No Fair ALP Without Upper Turnover Cap in TP Comparables ITAT Cochin

Cash Deposits from Son-in-Law’s NRE A/c during Demonetization – ITAT deleted Addition

ITAT upholds 90% disallowance of Unsubstantiated commission expenses

Section 80P Deduction Upheld for Kerala Society Amid Flood Delay

No Fresh Claims Allowed in Consequential Assessment After Section 263 Revision
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.
