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

Section 24 of the IT Act? 3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in refusing to consider the additional ground relating to 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