SRI.P. GOPALAKRISHNAN ALIAS DILEEP,ALUVA vs. THE ACIT, ALUVA

In the result, the appeal of the assessee is dismissed

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

condone the short delay of 10 days in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised various grounds of appeal. However, the assessee has pressed only one ground No. 4(d) relating to the applicability of second proviso to section 40(a)(ia) of the Act. 4. The facts relating to this issue

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed