SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM
In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes
ITA 624/COCH/2022[2005-2006]Status: DisposedITAT Cochin31 Aug 2023AY 2005-2006
Bench: Shri Sanjay Arora & Shri Manomohan Das
For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)
disallowance of lease compensation u/s. 40(a)(ia) – which obtains only for AY 2009-10,inasmuch as no tax, as required under section 194I