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Section 43B6 Section 50B5 Depreciation2 Addition to Income2

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

43B of the Act. Thus, this ground of appeals of the Revenue for both the assessment years is allowed. 5. The next common ground of the Revenue is with regard to disallowance of proportionate interest on borrowed funds. 5.1 The facts of the case are that for the assessment year 2012-13, the Assessing Officer found that there were outstanding

M/S.AMALGAM FOODS LTD,KOCHI vs. THE DCIT, CIR-1, ALLEPPEY, ALLEPPEY

In the result, the appeal filed by the assessee is dismissed

ITA 110/COCH/2018[2003-04]Status: DisposedITAT Cochin09 Apr 2019AY 2003-04

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

Section 2