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Section 115J24 Section 409 Section 43B3 Capital Gains3 Deduction3 TDS3 Disallowance3

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

ITA 370/COCH/2023[2012-13]Status: DisposedITAT Cochin12 Nov 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri R V Veeramani, CAFor Respondent: Smt. Leena Lal, Snr.AR

Section 115JSection 40Section 43B

43B of the act. The Ld.CIT(A) had rejected the first contention that the sale of old rubber trees being capital receipt ought not to have been included while working out book profit u/s. 115JB of the Act by relying on the orders of the Hon’ble Kerala High Court in the assessee’s own case. In respect