Section 80-IA(7) provides for determination of amount of deduction not for deduction actually allowable

IN THE ITAT COCHIN BENCH Hotel & Allied Trades (P.) Ltd. versus Deputy Commissioner of Income-tax, Circle-1(1) IT APPEAL. NOS. 378 & 379 (coch.) of 2005, 552 (COCH.) OF 2006 & 598, 663-666 (Coch.) of 2007 [ASSESSMENT YEARS 1999-2000 to 2005-06] OCTOBER 25, 2012 ORDER B.R. Baskaran, Accountant Member All these appeals filed by the assessee or the revenue, as the case may be, are directed against the orders passed by the Ld. CIT(A)-II, Kochi and they relate to the assessment years mentioned against the respective appeals in the caption stated above. All these appeals...