THE DCIT, COCHIN vs. M/S APPOLLO TYRES LTD, COCHIN
In the result, the appeal filed by the Revenue is allowed for statistical purposes
ITA 53/COCH/2017[1993-94]Status: DisposedITAT Cochin01 Jan 2018AY 1993-94
Bench: Shri George George K, Jm & Shri Manjunatha G, Am
For Appellant: Sri. A.Santhom Bose [CIT-DR]For Respondent: Sri. V.Sathyanarayanan, CA
Section 143Section 143(3)Section 147Section 234BSection 234B(1)Section 234B(3)Section 234B(4)Section 263
deduction claimed u/s 80HHC of the Act that was made and assessed vide order 20.03.2000, is hindered by the visible fact that the taxable income of the Appellant has reduced from Rs. 21,55,66,620/- assessed in the Order passed u/s 143(3) dated 22.03.1996 to Rs.14,70,65,440/- in the Order passed u/s 143(3) r.w.s. 147
