M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

3) Harrisons Malayalam Limited vs. DCIT (24 taxmann.com 59) (Kochi Trib.) 4) CIT vs. Rajagiri Rubber & Produce Co. Ltd. (189 ITR 182) (Ker.) I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 8.6 The Ld. DR submitted that decision relied upon by the assessee was given in an entirely different context. At that point of time income form value added rubber was never