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)
201 of the Act
and not the entire amount inclusive of the tax and interest. He
submitted that a contrary interpretation, if adopted, in the instant
case, would cause great hardship and prejudice to the assessee
including double taxation. It was also contended that when there is a
doubt as to whether it is the net amount or the gross
