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Section 41(1)4 Section 143(1)(a)2

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)

TDS and interest paid, was written back by the assessee into its accounts, on account of the cessation of liability. To state in figures, the assessee had written back Rs.30,68,152/- instead of Rs.53,71,650/-. 3. In the return filed for the AY 1995-96, assessee had thus written back only Rs.30,68,152/- under Section

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,