SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM
In the result, the assessee’s appeal is partly allowed for statistical purposes
ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001
Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)
For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I
271(1)(c) of the Act vide notice u/s. 274 of even date:
2
Prakash R. Nair v. Dy.CIT, Central Circle i.
Claim for deduction u/s 80IA(Rs.68,82,867/-) was rejected.
ii.
Bank interest of Rs. 3,13,508/- was assessed as ‘Income from Other Sources’.
iii. The claim for deduction u/s 80HHC was restricted with reference to section
