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
5.
Substantial question no.(c) reads thus:
“c) Whether on the facts and in the circumstances of
the case the Tribunal was right in confirming the
disallowance of the amount of Rs. 1,03,92,000/- being
year-end provision for payment of commission as an
unascertained liability?
5.1
The assessee for the Assessment Year 2009-10 booked
an expenditure
