Case Law Details
Case Name : Cochin International Airport Ltd. Vs ACIT (Kerala High Court)
Appeal Number : ITA No. 77 of 2018
Date of Judgement/Order : 07/01/2025
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Cochin International Airport Ltd. Vs ACIT (Kerala High Court)
Kerala High Court held that revisionary proceedings by PCIT u/s. 263 rightly exercised since claim of provision for bad and doubtful debts was assumed by assessing officer to be correct without adequate enquiry. Accordingly, appeal dismissed.
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