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Section 10(30)5 Section 80I2 Section 102

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, the appellant has not made any such claim in A.Y. 2016-17 in the Return of Income filed. No such claim has been made in A.Y. 2013-14, 2014-15 and 2015-16 as well. presumably. Under these circumstances, claim made during the course of assessment on the basis of an order passed for A.Y. 2008-09 has rightly