M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX
ITA/257/2014HC Kerala13 Oct 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)
10A. The cross
objection of the assessee was rejected. The assessee is now
not concerned with the remand made, since the Assessing
Officer has allowed the deduction. The assessee is
aggrieved with the order of the Tribunal affirming the dis-
allowance under Section 40(a)(i).
4. Sri.Raja Kannan, learned Counsel for the
appellant, refers to Section