76 results for “capital gains”+ Section 151(2)clear
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In the result, the appeal filed by the assessee stands partly allowed for statistical purposes
Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025
151,122,545/- and R&D expenditure incurred outside India, the year end provisions for expenditure of Rs 2,86,39,000/-, addition of Rs. 29,99,048/- u/s. 7 Apollo Tyres Ltd. 40(a)(ia) of the Act and Gas Turbine expenditure claimed for deduction of cost of gas turbine overhauling charges of Rs. 5,59,29,379/-. However