2018 (9) TMI 2097

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....rge K., JM This appeal at the instance of the assessee is directed against CIT(A)'s order dated 22.03.2018. The relevant assessment year is 2011-2012. 2. The solitary issue that is raised in this appeal is whether the CIT(A) is justified in disallowing the cost of planting and maintenance of immature rubber plants. 3. Briefly stated the facts of the case are as follow:- 3.1 The assessee is a ....

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....ations Ltd. v. CIT [(2012) 251 CTR 343 (Kerala)]. 5. The assessee being aggrieved by the order of the CIT(A), has filed the present appeal before the Tribunal. The learned AR fairly submitted that the issue in question is squarely covered against the assessee by the judgment of the Hon'ble Kerala High Court in the case of Rehabilitation Plantations Ltd. (supra). The learned Departmental Represent....