M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM
In the result, ground Nos
ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.Raghunathan S, AdvocateFor Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40
section 145 of the I.T.Act cannot be subject matter of disallowance. Moreover, as mentioned earlier, the assessee itself had disallowed a sum of Rs.62,29,211 out of the total provision amounting to Rs.1,74,48,219 u/s 40(a)(ia) of the I.T.Act in the return of income filed by it. The DRP on its part again directed
