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M/s. Keerthi Agro Mills (P) Ltd. Versus The Assistant Commissioner of Income-tax, Circle-1 (2) , Ernakulam anid vice- versa

2015 (5) TMI 1014 - ITAT COCHIN

Addition made u/s 40A(3) - addition made on account of suppression of yield/production of rice canbe sustained - Held that:- As per the majority view, both the above said issues are decided in favour of the assessee. Additions deleted. - I.T.A No. 14 .....

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difference of opinion between the two Members constituting the Division Bench of ITAT, Cochin, the matter was referred to the Third Member by the Hon ble President u/s. 255(4) of the Act. The ld. Third Member has framed following question after the c .....

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