Search: reassessment

2 results for “reassessment”+ Section 32(1)(iia)clear

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Section 1478 Reassessment2 Reopening of Assessment2

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed

ITA 139/COCH/2020[2009-10]Status: DisposedITAT Cochin30 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Sh. Sanjit K. Das, CIT-DR and Smt

Section 147

iia) of sub-section (1) in respect of the expenditure referred to in clause (1) which is incurred after the 31st day of March, 2008. The relevant rule is r. 6, the relevant part of which reads as under: - Prescribed authority for expenditure on scientific research. [ 6. (1) …….. Page 7 ITANos. 139 & 140/Coch

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed