M/S.APOLLO TYRES LTD vs. THE ASSITANT COMMISSIONER OF INCOME - TAX
ITA/147/2014HC Kerala26 Aug 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
block are not to be considered separately
for the purposes of granting depreciation?
I.T.A. No.147/2014
-4-
3.
The substantial questions raised by the assessee are
covered by the view already we have taken in disposed of I.T.
Appeals. Substantial questions nos.1 and 2 relate to confirming
the dis-allowance of foreign exchange fluctuation loss. In the
appeal filed