THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE
ITA/47/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
disallowing its claim for expenditure in the same
amount. In relation to the Trust, the finding of the Tribunal, which is
impugned in I.T.A.No.6/2021 filed by the Department in relation to
assessment year 2010-11 is found in paragraphs 19 to 19.5, which
read as follows:
“19.
The CIT(A) observed that the assessee had created a fresh asset
