M/S.COOL MINDS TECHNOLOGIES P. LTD,COCHIN vs. THE ACIT, COCHIN
The appeals are dismissed
ITA 375/COCH/2016[2007-08]Status: DisposedITAT Cochin22 Aug 2025AY 2007-08
Bench: CIT(A) the it was claimed by the Assessee that deduction under Section 10B of the Act was initially claimed by the Assessee under the bona fide belief that it is entitled to deduction under Section 10B of the Act. The CITT(A) dismissed the appeal of the Assessee agreeing with the Assessing Officer and holding that the Assessing Officer was justified in not considering the claim made by the Assessee under Section 10A of the Act. Now the Assessee is in
For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Smt. Leena Lal, Sr. DR
Section 10ASection 10BSection 143(3)Section 147Section 148Section 250Section 263
147 of the Act for the Assessment
Year 2007-2008. The present appeal has come up for hearing in view of the Order, dated 16/06/2025, passed by the Hon'ble Kerala
High Court in the appeal (ITA No. 31/2025) preferred by the Assessee.
Assessment Year 2007-2008
2. The Assessee has raised multiple grounds challenging the order passed
