COCHIN INTERNATIONAL AIRPORT LTD,COCHIN vs. THE DCIT, COCHIN

In the result, appeals of the Revenue in ITA Nos

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

disallowed the claim of the assessee on the ground of non compliance of clause (b) and clause (c) of section 80IA(4)(i) of the I.T. Act. On appeal, the CIT(A) reversed the order of the Assessing Officer and allowed the claim of the assessee u/s. 80IA of the Act. This issue was the subject matter of appeals

M/S.COCHIN INTERNATIONAL AIRPORT LTD,COCHIN vs. THE ADCIT, COCHIN

In the result, appeals of the Revenue in ITA Nos

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