M/S.KANNAN DEVAN HILLS PLANTATIONS COMPANY P. LTD,IDUKKI vs. THE ACIT, COCHIN
In the result, the appeal filed by the assessee stands partly allowed
ITA 27/COCH/2020[2016-17]Status: DisposedITAT Cochin30 Mar 2023AY 2016-17
Bench: SMT. BEENA PILLAI (Judicial Member), MS. PADMAVATHY S (Accountant Member)
For Appellant: Smt. Rohini Thampy, CA
Section 10Section 10(30)Section 30Section 801ASection 80I
801A.
3. The Ld CIT(A) erred in not allowing the claim of Educational
Cess amounting to Rs
2,29,558/- as allowable expenditure. The CIT(A) ought to have followed the CBDT Circular No.19/58/66-ITJ(19) dt.18-5-1967 on the said matter.
4. For these and other grounds to be further adduced at the time hearing, the order of the learned
