The Kerala State Homeopathic Co-op Pharmacy Ltd, Alappuzha v. DCIT, Alappuzha

ITA 256/COCH/2010 | 2007-2008
Pronouncement Date: 18-01-2011

Appeal Details

RSA Number 25621914 RSA 2010
Bench Cochin
Appeal Number ITA 256/COCH/2010
Duration Of Justice 9 month(s) 9 day(s)
Appellant The Kerala State Homeopathic Co-op Pharmacy Ltd, Alappuzha
Respondent DCIT, Alappuzha
Appeal Type Income Tax Appeal
Pronouncement Date 18-01-2011
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 18-01-2011
Assessment Year 2007-2008
Appeal Filed On 08-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO.256/COCH/2010 ASSESSMENT YEAR:2007-08 THE KERALA STATE HOMEOPATHIC CO-OPERATIVE PHARMACY LTD. PATHIRAPPALLY ALAPPUZHA. PA NO.AAAJT 0881C VS. THE DY. COMMISSIONER OF INCOME-TAX CIRCLE-1 ALAPPUZHA. (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI BIJU NARAYANAN C.A RESPONDENT BY DR. BABU JOSEPH SR.DR O R D E R PER N.VIJAYAKUMARAN J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(APPEALS)-IV KOCHI DATED 27- 01-2010. THE ASSESSMENT YEAR INVOLVED IS 2007-08. 2. THE FIRST ISSUE IS ON THE TREATMENT OF GRANT-IN -AID SANCTIONED BY THE CENTRAL GOVERNMENT FOR THE PURPOS E OF CONSTRUCTION OF NEW BUILDING BEING QUALITY CONTROL DIVISION PURCHASE AND INSTALLATION OF PLANT & MACHINERY EQU IPMENTS ETC. ITA NO. 256/COCH/2010 2 3. THE ASSESSEE IS A CO-OPERATIVE SOCIETY ENGAGED I N THE BUSINESS OF MANUFACTURING AND SALE OF HOMEOPATHIC MEDICINES. DURING THE YEAR UNDER CONSIDERATION ASS ESSEE RECEIVED A SUM OF ERROR: UNDEFINED OFFENDING COMMAND: RUPEE STACK: / INDIAN