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3 results for “disallowance”+ Section 33Bclear

Sorted by relevance

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Key Topics

Section 10A5Section 10B4Section 2533Section 10A(5)2Section 143(3)2Deduction2Survey u/s 133A2

THE ITO, COCHIN vs. M/S.PESCAINDE, COCHIN

In the result, the appeals of the Revenue as well as the Cross Objections of the

ITA 227/COCH/2019[2009-10]Status: DisposedITAT Cochin22 Jul 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10Section 10ASection 10BSection 143(3)Section 253Section 263

disallowed. I.T.A. Nos. 227-229/Coch/2019 & C.O. Nos. 26 to 28/Coch/2019 4.2 Regarding claim for exemption u/s. 10A, according to the Assessing Officer as per Section 10A(2) clauses (i) to (iii) in order to avail exemption under section 10A, the assessee has to fulfill the following conditions: Section 10A(2): This section applies to any undertaking which fulfills

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

33B relates to rehabilitation allowance and section 34 deals with conditions for depreciation allowance and development rebate. Section 34A deals with restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. Section 35 deals with expenditure on scientific research, section 35A deals with expenditure on acquisition of patent right or copy right. Section

THE ACIT,CIR-1(1),, TRIVANDRUM vs. M/S.US TECHNOLOGY INTERNATIONAL P. LTD, TRIVANDRUM

In the result, both appeal of the Revenue and the Cross Objection of the

ITA 514/COCH/2019[2009-10]Status: DisposedITAT Cochin04 Dec 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 10A(5)Section 253(2)

33B, in the circumstances and within the period specified in that section; (iii) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. 5.3 Thus, according to the CIT(A), the case of the assessee was covered by the provisions of section 10A(2)((b) since they got registered