SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN
In the result, i) The appeal of the assessee in ITA No
ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 69
33A deals with development allowance.
Similarly, section 33AB deals with tea development account, coffee development,
rubber development account, as against section 33ABA which relates to site
restoration fund. Similarly, 33AC deals with reserves for shipping business.
Section 33B relates to rehabilitation allowance and section 34 deals with
conditions for depreciation allowance and development rebate. Section 34A
deals with restriction
