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
35A deals with expenditure
on acquisition of patent right or copy right. Section 35AB deals with expenditure
on know-how. Section 35ABB deals with expenditure for obtaining licence to
operate telecommunication services. Section 35AC deals with expenditure on
eligible project. Section 35AD deals with deduction in respect of expenditure on
specified business. Section 35B deals with export market development
allowance
