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
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 for the
Assessment Year 2009-10. Substantial question nos. (a) and (b)
read as follows:
I.T.A. No. 249/2015
-3-
“a) Whether