APOLLO TYRES LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

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

disallowance of deduction under Section 35(2AB) of the Income Tax Act?” The circumstances noted by the Assessing Officer in ITA No.225/2019 in respect of the present controversy are referred to and the same would be sufficient for consideration and ITA Nos.225 & 238/2019 -5- disposing of the other appeal as well. ITA No.225/2019 3. The assessee

APOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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