M/S.ABAD FISHERIES,COCHIN vs. THE ACIT, COCHIN

In the result, the appeal filed by the assessee is dismissed

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

delay was condoned and the appeal was admitted for fresh consideration by the CIT(A). 3.2 In the second round, the CIT(A) adjudicated the issue of eligibility of deduction u/s. 10B of the Act with respect to the profit of the CAPs Sea Food Unit which isa 100% export oriented unit. The CIT(A) observed that the Assessing Officer

TRAVANCORE COCOTUFT P. LTD,ALAPPUZHA vs. THE ACIT, CIR-1,, ALAPPUZHA

In the result, the appeal filed by the assessee is dismissed