M/S. KUNNEL ENGINEERS AND CONTRACTORS (P) LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX
Appeals are allowed and remanded with the observations as
ITA/66/2020HC Kerala14 Dec 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
For Appellant: M/S.KUNNEL ENGINEERS AND CONTRACTORS (P) LTDFor Respondent: THE ASSISTANT COMMISSIONER OF INCOME TAX
Section 143(2)Section 36Section 43B
depreciation
is not allowable on the value of the undivided share right and
interest in the land held as inseparable from the apartments?
6.
Mr Joseph Markose contends that the Tribunal fell in a
serious error of fact and law, which are very substantial in nature
ITA Nos.62/2020, 66/2020
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in assuming that the assessee has collected the service
