M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX
ITA/249/2015HC Kerala26 Aug 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
Section 40
2.
M/s. Apollo Tyres Ltd Kochi/Assessee is the
appellant. The Assistant Commissioner of Income Tax, Circle-1,
Ernakulam/Revenue is the respondent.
3.
The assessee assails the order dated 21.11.2014 of the
Income Tax Appellate Tribunal (for short ‘Tribunal) Cochin
Bench in IT(TP)A No.02/Coch/2014. The issues canvassed in the
appeal relate to the return filed by the assessee