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    <title>2013 (11) TMI 210 - ITAT COCHIN</title>
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    <description>The Tribunal confirmed the additions based on entries in the crystal college book, rejecting claims of double taxation. The penalty under Section 271(1)(c) for Dr. P.K. Asokan was remanded for reassessment to ensure a fair opportunity for explanation. The revenue&#039;s appeal for Dr. Nasser Yousuf was allowed, while appeals for Dr. P.K. Asokan and Dr. Mrs. Anitha Asokan were dismissed. The penalty issue for Dr. P.K. Asokan was remanded for fresh consideration.</description>
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      <description>The Tribunal confirmed the additions based on entries in the crystal college book, rejecting claims of double taxation. The penalty under Section 271(1)(c) for Dr. P.K. Asokan was remanded for reassessment to ensure a fair opportunity for explanation. The revenue&#039;s appeal for Dr. Nasser Yousuf was allowed, while appeals for Dr. P.K. Asokan and Dr. Mrs. Anitha Asokan were dismissed. The penalty issue for Dr. P.K. Asokan was remanded for fresh consideration.</description>
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