THE ACIT, COCHIN vs. M/S. KANNAN DEVAN HILLS PLANTATIONS CO., P. LTD, IDUKKI

In the result, the appeals filed by the assessee are allowed and the appeals filed

Bench: S/Shri George George K., Jm & Manjunatha G., Am

disallowed by invoking the provisions of sec. 40(a)(i) of the Act. On appeal, the CIT(A) held that the commission was not taxable in India and hence provisions of sec. 195 of the Act does not have application. (Refer pgs. 54 to 62 of the CIT(A) order). 12.2. Aggrieved by the order

M/S.KANNAN DEVAN HILLS PLANTATIONS CO. P. LTD,MUNNAR vs. THE ACIT, COCHIN

In the result, the appeals filed by the assessee are allowed and the appeals filed

Bench: S/Shri George George K., Jm & Manjunatha G., Am