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3 results for “condonation of delay”+ Section 35clear

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Key Topics

Section 3510Section 13(2)3Section 35(1)(i)2Deduction2Disallowance2

ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)

In the result, this Original Petition is allowed by quashing

ITA/73/2018HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

Section 13(2)Section 13(4)Section 17

condone delay in taking recourse to the remedy prescribed by Section 17 of the said Act. Still the learned Debts Recovery Tribunal assumed jurisdiction in exercising the power under Section 17 of the said Act with a reasoning narrated in the foregoing paragraphs of this judgment which cannot stand scrutiny of law. 28. In this view of the matter, despite

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

ITA/225/2019HC Kerala13 Sept 2021

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

Section 35Section 35(1)(i)

Section 35(2AB) of the said Act. We find that the agreement was entered into only on 21.08.2008 when the petitioner made the application in Form 3CK. We have already mentioned that part 'B' of the said form ITA Nos.225 & 238/2019 -10- comprises of the said agreement. Such an agreement is a condition precedent to the kind of approval

APOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/238/2019HC Kerala13 Sept 2021

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

Section 35Section 35(1)(i)

Section 35(2AB) of the said Act. We find that the agreement was entered into only on 21.08.2008 when the petitioner made the application in Form 3CK. We have already mentioned that part 'B' of the said form ITA Nos.225 & 238/2019 -10- comprises of the said agreement. Such an agreement is a condition precedent to the kind of approval