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2 results for “section 68”+ Section 23(1)(va)clear

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Key Topics

Section 14A8Disallowance2Addition to Income2

THE ITO,, COCHIN vs. M.SKERALA AYURVEDA LTD, ALUVA

In the result, ground No.2 raised by the Revenue is allowed

ITA 307/COCH/2017[2007-08]Status: DisposedITAT Cochin18 Sept 2018AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.BindhuFor Respondent: Sri.Mathew Joseph
Section 14A

68,682, a sum of Rs.4,87,58,962 was investment made in a foreign subsidiary company, which does not give raise to any exempted income, and therefore, the provisions of section 14A of the I.T.Act does not have application to the investment to the tune of Rs.4,87,58,962. The investment amounting to Rs.6

THE ITO,, COCHIN vs. M.SKERALA AYURVEDA LTD, ALUVA

In the result, ground No.2 raised by the Revenue is allowed

ITA 308/COCH/2017[2008-09]Status: Disposed
ITAT Cochin
18 Sept 2018
AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.BindhuFor Respondent: Sri.Mathew Joseph
Section 14A

68,682, a sum of Rs.4,87,58,962 was investment made in a foreign subsidiary company, which does not give raise to any exempted income, and therefore, the provisions of section 14A of the I.T.Act does not have application to the investment to the tune of Rs.4,87,58,962. The investment amounting to Rs.6