SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN
In the result, i) The appeal of the assessee in ITA No
ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 69
35B deals with export market development
allowance. Section 35C deals with agricultural development allowance. Section
35CC deals with rural development allowance. Section 35CCA deals with
expenditure by way of payment to association and institutions for carrying out
rural development programmes. Section 35CCB deals with expenditure by way
of payment to associations and institutions for carrying
