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
35D deals with amortization of certain
preliminary expenses and 35DD deals with amortization of expenditure in case of
I.T.A. Nos. 383 -386, 322-324,
319-321 &, 387-390/C/2015
amalgamation or de-merger. Section 35DDA deals with amortization of
expenditure incurred under voluntary retirement scheme. Section 35E deals with
deduction for expenditure on prospecting etc. for certain minerals. Section
