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
33B relates to rehabilitation allowance and section 34 deals with
conditions for depreciation allowance and development rebate. Section 34A
deals with restriction on unabsorbed depreciation and unabsorbed investment
allowance for limited period in case of certain domestic companies. Section 35
deals with expenditure on scientific research, section 35A deals with expenditure
on acquisition of patent right or copy right. Section
