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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)

256(1) of the Income Tax Act, 1963. (for short 'the Act') relating to the assessment year 1995-96. “1. Whether on the facts and circumstances of the case, was the Appellate Tribunal right in holding that the amount that has ceased to be a liability under section 41(1) of the Income Tax Act to be assessed as income