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“Section 10(31)”

Section References (mined)Section 10Section 10(31)2 judgments

REHABILITATION PLANTATIONS LIMITED,KOLLAM vs. ITO, WARD 1 & TPS, KOLLAM

In the result, the appeal stands partly allowed

ITA 410/COCH/2025[2014-15]Status: DisposedITAT Cochin31 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 10(31)Section 143(3)Section 7A

rule 7A(2) for allowance for dead and unyielding rubber trees in rubber plantation in an area not abandoned subject to provisions of section 10(31) of the Act and also set aside the matter to the file of the AO for fresh assessment keeping in view the ratio

REHABILITATION PLANTATIONS LIMITED,KOLLAM vs. ITO, WARD 1 & TPS, KOLLAM

In the result, the appeal stands partly allowed

ITA 409/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 10(31)Section 143(3)Section 7A

rule 7A(2) for allowance for dead and unyielding rubber trees in rubber plantation in an area not abandoned subject to provisions of section 10(31) of the Act and also set aside the matter to the file of the AO for fresh assessment keeping in view the ratio