2021 (9) TMI 1507

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..... or capital expenditure - HELD THAT:- As questions of law raised in the appeal are considered by this Court in assessee's own case for the AY 2007- 08, and answered in favour of the assessee and against the Revenue. The said judgment is reported in Joy Alukkas India Pvt. Ltd v. The Assistant Commissioner of Income Tax [ 2014 (6) TMI 80 - KERALA HIGH COURT] Having regard to the view already .....

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..... ) Pvt. Ltd, Kochi/Assessee is the respondent. The appeal is filed being aggrieved by the order of the Income Tax Appellate Tribunal (ITAT) in ITA No.92/Coch/2016 dated 26.09.2017. The subject matter of the appeal relates to the issues decided between the parties for the returns filed for the Assessment Year 2011-12. 3. Adv Navneeth N Nath, holding for Standing Counsel Mr Jose Joseph, and Senior .....

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