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4 results for “depreciation”+ Section 148clear

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Key Topics

Section 115J4 Section 2633 Section 260A2

THE COMMISSONER OF INCOME TAX vs. P T L ENTERPRISES LTD.

ITA/1256/2009HC Kerala23 Jul 2021

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

For Appellant: P T L ENTERPRISES LTDFor Respondent: THE COMMISSONER OF INCOME TAX

Section 115JSection 143(1)Section 143(1)(a)Section 143(3)Section 147Section 148Section 260ASection 263Section 3(1)

depreciation of previous years. The AO processed the return under Section 143(1) on 25.3.2002. The assessment was re-opened under Section 148

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

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

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income, and the lease rental amount qualifies as income from other sources. The case of assessee and the department in this behalf has been stated in sufficient detail

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

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

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income, and the lease rental amount qualifies as income from other sources. The case of assessee and the department in this behalf has been stated in sufficient detail

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

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

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income, and the lease rental amount qualifies as income from other sources. The case of assessee and the department in this behalf has been stated in sufficient detail