M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI
ITR/70/2000HC Kerala01 Mar 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Respondent: THE COMMISSIONER OF INCOMETAX
Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)
Section 41(1)(a) of
the Act. Such an interpretation, if adopted, will in fact be expanding
the fiction created and even transform the chargeability.
16. The amount deducted in 1990-91 as an expenditure
I.T.R. No.70/2000
-:10:-
consisted of an element of tax being TDS
