MALANKARA PLANTATIONS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX
ITA/23/2018HC Kerala04 Aug 2022
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
Section 10(31)Section 24Section 37
House Property"?
2) Whether, on the facts and in the circumstances of the case,
there was any material or evidence for the Appellate Tribunal
to hold that the apartment was not used for business purpose
and therefore not entitled to deduction under Section 24 of the
IT Act?
3) Whether, on the facts and in the circumstances of the case
