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
32A relates to investment allowance, section 32AB
relates to investment deposit account. Section 32AC deals with investment in
new plant or machinery. Section 32AD deals with investment in new plant or
I.T.A. Nos. 383 -386, 322-324,
319-321 &, 387-390/C/2015
machinery in notified backward areas in certain States. Section 33 deals with
development rebate, while section 33A deals
