M/S.KANNAN DEVAN HILLS PLANTATIONS CO. P. LTD,MUNNAR vs. THE ACIT, COCHIN

ITA 77/COCH/2017Status: DisposedITAT Cochin01 January 2018AY 2010-1123 pages
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What did the Tribunal hold?

The Tribunal allowed the deduction under Section 80IA, following a High Court judgment. It also allowed the expenditure on cattle keepers as a labor welfare measure directly relatable to the tea business.

What were the facts?

The assessee claimed deduction under Section 80IA for electricity distribution income and expenditure for cattle keepers. The Revenue appealed against the CIT(A)'s orders allowing certain claims.

What were the issues?

Whether the assessee is eligible for deduction under Section 80IA for electricity distribution and if cattle keeper expenses are allowable business expenditure.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 195,Section 40(a)(i),Section 10(30),Section 14A

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Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, COCHIN BENCH

Hearing: 21/12/2017Pronounced: 04/01/2018

PER BENCH:

These are cross appeals, directed against three separate orders of the CIT(A)-I, Kochi

of different dates. The relevant assessment years are 2010-11, 2011-12 and 2012-13. 2. Since common issues are raised in these appeals and they pertain to the same

assessee, they were heard together and a

The order continues below.

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