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Section 92C2 Section 143(3)2 Deduction2 Disallowance2

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

8. Substantial question no.(d) reads as follows: I.T.A. No. 249/2015 -13- “d) Whether on the facts and in the circumstances of the case and in the light of the decision of Special Bench in appellant's own case the Appellate Tribunal was right in holding that the interest component in the foreign exchange gain was a revenue receipt

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Appellant: M/S. APOLLO TYRES LTD THE PRINCIPAL COMMISSIONER OF INCOME TAX