MALANKARA PLANTATIONS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Income Tax Appellate Tribunal, Cochin Bench. The Subject Matter Of Appeal Relates To Assessment Year 2011-12 & The Controversies Relate To The Allowance Claimed By The Assessee Towards The Replantation Of Rubber Plants In An Area Where Rubber Trees

exemption of subsidy received from Tea Board in the light of the decision of the Hon'ble Supreme Court in 229 ITR 383? 4) Whether, on the facts and circumstances of the case, Appellate Tribunal is right in confirming the disallowance of I.T.A. No.23/2018 -6- cost of replantation of rubber trees under Rule 7A(2) of the Income Tax Rules

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.