Antony Dominic, J. These appeals are filed by the assessee challenging the orders passed by the Income Tax Appellate Tribunal, Cochin Bench in ITA Nos.455/Coch/2004 and 661/Coch/2007 concerning the assessment years 2001-02 and 2003-04 respectively.
2. There are three common issues that are raised in these orders. The first one is regarding deduction under Section 80HHD of the Income Tax Act. This issue is covered against the appellant by virtue of the judgment of this Court in Hotel and Allied Trades Pvt. Ltd. v. Deputy CIT (Assessment) {[2007] 294 ITR 67 (Ker)}, which was followed by this Court in the case of Hotel and Allied P. Ltd. v. Deputy CIT {[2014] 361 ITR 184 (Ker)}.
3. The second common issue is in relation to deduction under Section 80IB of the Act. This issue is also covered against the appellant in view of the principles laid down by this Court in the judgment in ITA No.261/13.
4. The third common issue is in relation to the levy of
I.T.A. Nos. 218 & 262/13
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interest under Section 234C which also is covered against the appellant in view of the judgment in Hotel and Allied P. Ltd. (supra).
5. There is an additional issue that is raised in ITA No.218/13. That issue is in relation to computation of interest under Section 115JB of the Act. On this issue, we have heard the learned senior counsel for the appellant and also the learned standing counsel for the respondent in detail. Having considered this contentions in the light of the findings of the Tribunal, we do not find any illegality in the conclusions warranting a different view of the matter.
The appeals are accordingly dismissed.
Rp //True Copy// PA to Judge Sd/-
ANTONY DOMINIC JUDGE Sd/-
ANIL K. NARENDRAN JUDGE