Search: reassessment u/s 147

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Section 10B8 Section 1O2 Section 1432 Section 1482

THE ACIT, ALAPPUZHA vs. M/S. THE ALLEPPEY CO. LTD, ALAPPUZHA

In the result, the appeal filed by the revenue as well as the cross objection by

ITA 138/COCH/2016[2009-10]Status: DisposedITAT Cochin16 May 2017AY 2009-10

Bench: S/Shri Abraham P George, Am & George George K, Jm & Cross Objection No.19/Coch/2016

Section 10BSection 10bSection 14Section 143Section 143(3)Section 148Section 1OSection 2(45)Section 5

reassessment u/s 143 r.w.s 147 of the Act vide order dated 17.12.2014. The relevant observations of the Assessing Officer in denying the benefit of deduction u/s 10B of the Act read as follows: (a) Section 10b is read as follows: "( 1) Subject to the provisions of this section, a deduction of such profits and gains as are derived