THE COMMISSIONER OF INCOME TAX, vs. DHANALAKSHMI BANK LTD., TRICHUR

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

237 ITR 217) held that having decided that only the amount Rs. 15 lakhs was allowable as payment for vacating tenancy in I.T.A. No.485/2009 -10- computation of capital gain, the entire TAX claim of Rs.30 lakhs, cannot be allowed in an order purported to be a rectification order on the ground that it made a mistake in the earlier order

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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