Search: disallowance

2 results for “disallowance”+ Section 15Aclear

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Key Topics

Section 408 Section 2636 Section 143(3)6 Section 3(1)4 Disallowance2 Revision u/s 2632

KERALA STATE BEVERAGES M&M) CORPN LTD,TRIVANDRUM vs. THE ACIT, CIR-1(1), TRIVANDRUM

In the result, both the appeals filed by the assesse as well as the Stay Petition

ITA 537/COCH/2018[2015-16]Status: DisposedITAT Cochin12 Mar 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 263Section 3(1)Section 40

15A is with regard to fee to be paid for FL-9 licensee. The FL-9 license is exclusively granted to the assessee. Therefore, the gallonage fee paid by the assessee is covered by the provisions of section 40(a)(iib) of the Act. The fact that a fee in the name of gallonage fee is also levied under clause

M/S.KERALA STATE BEVERAGES(M&M) CORPORATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, both the appeals filed by the assesse as well as the Stay Petition