M/S.ABAD FISHERIES,COCHIN vs. THE ACIT, COCHIN

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

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

253 and 218. 5. The Ld. DR relied on the order of the CIT(A). 6. We have heard the rival submissions and perused the record. Admittedly, the assessee claimed deduction u/s. 80HHC in the return of income which was duly granted. Subsequently, before the first appellate authority, the assessee made a claim of deduction

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order