THE COMMISSIONER OF INCOME TAX-1, KOCHI vs. M/S.COCHIN MALABAR ESTATES & INDUSTRIES LTD.
ITA/179/2014HC Kerala28 Oct 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 143(2)Section 2(14)Section 2(14)(iii)Section 260A
HOUSE,W.ISLAND,KOCHI-682003.
BY ADVS.
SRI.A.KUMAR
SMTG.MINI(1748)
SRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
THIS INCOME TAX APPEAL HAVING RESERVED FOR JUDGMENT ON
21.10.2021, THE COURT ON 28.10.2021 DELIVERED THE FOLLOWING:
I.T.A. No.179/2014
-2-
J U D G M E N T
S.V. Bhatti, J.
The Commissioner of Income Tax-1, Kochi/Revenue is the
appellant. M/s. Cochin Malabar Estates & Industries Ltd,
Kochi/assessee
