INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN
In the result, the assessee’s appeals are partly allowed
ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12
Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm
For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)
200 acres of land at Kochi was to be provided by it, of which 80 acres, at Kakkanad, District Ernakulam, belonging to Kinfra was transferred to the assessee-society on 18.9.2003. Built-up space for IT and ITES was to be set-up thereat, targeted at 7.5 lakh sq.ft. annually for the first two years, increasing upto an additional
