SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN
In the result, i) The appeal of the assessee in ITA No
ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 69
gains of business or profession’
and the provisions of Section 30, 31, 32, 36, 37, 38, 40, 40A (other than sub-section (3) and (4) thereof) 41, 43, 43A, 43B and 43C of the Income
Tax Act shall so far as may be, apply accordingly.
Rule 6. Where the result of the computation for previous year in respect