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2015 (5) TMI 1014 - ITAT COCHIN

2015 (5) TMI 1014 - ITAT COCHIN - TMI - 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. 145/Coch/2014, I.T.A No. 295/Coch/2014 - Dated:- 7-5-2015 - S/SHRIV.DURGA RAO, JM and B.R.BASKARAN, AM For the Appellant : Shri K.K. Chandrasekharan For the Respondent : Shri M. Anil Kumar, CIT(DR) O R D E R Per .....

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