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3 results for “capital gains”+ Reopening of Assessmentclear

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THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

reopening the assessment completed under Section 143(3) of the Act. Substantial Question Nos.3 to 5 relate to whether the lease rental received by the assessee for the subject assessment years, constitutes income from business or income from other sources. 8. The counsel made submissions principally on substantial question Nos.3 to 5 and a decision on these questions would render

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAX
For Respondent: M/S.PREMIER TYRES LTD

reopening the assessment completed under Section 143(3) of the Act. Substantial Question Nos.3 to 5 relate to whether the lease rental received by the assessee for the subject assessment years, constitutes income from business or income from other sources. 8. The counsel made submissions principally on substantial question Nos.3 to 5 and a decision on these questions would render

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

reopening the assessment completed under Section 143(3) of the Act. Substantial Question Nos.3 to 5 relate to whether the lease rental received by the assessee for the subject assessment years, constitutes income from business or income from other sources. 8. The counsel made submissions principally on substantial question Nos.3 to 5 and a decision on these questions would render