THE ACIT,CIR-1(1),, TRIVANDRUM vs. M/S.US TECHNOLOGY INTERNATIONAL P. LTD, TRIVANDRUM

In the result, both appeal of the Revenue and the Cross Objection of the

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 10A(5) of the Income-tax Act stipulates that the deduction u/s. 10A shall not be admissible 2 I.T(TP).A. No. 514Coch/2019 & C.O. No.47/Coch/2019 unless the assessee furnished Form No. 56F alongwith the return of income, by which the tax effect is Rs.14,56,56,499/-. Hence, vide this order in C. No. 404/J/8/2018 dated 17/04/2018, the Principal

THE ITO, COCHIN vs. M/S.PESCAINDE, COCHIN

In the result, the appeals of the Revenue as well as the Cross Objections of the