THE TRAVANCORE COCHIN CHEMICALS LIMITED,UDYOGAMANDAL vs. DCIT, ERNAKULAM
In the result, appeal of the assessee is allowed
ITA 673/COCH/1995[1992-93]Status: DisposedITAT Cochin22 Jan 2020AY 1992-93
Bench: S/Shri N.V. Vasudevan, Vp & Chandra Poojari, Am Assessment Year: 1992-93
disallowed the claim of the assessee.
3. Against this, the assessee came in appeal before this Tribunal. The Tribunal
gave finding on this issue vide its order in ITA No. 673/Coch/1995 dated
13/09/1999 which reads as follows:
“10. We have heard the rival submissions and gone through the orders of the Revenue authorities and the papers relied
