THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD
Appeal is allowed in part as indicated
ITA/44/2017HC Kerala22 Sept 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C
2
Claim of preoperative expenditure
disallowed in the assessment made u/s.
143(3) r.w.s. 144C dt. 18/02/2015 was
directed to be deleted
:
4,70,07,847
3
Disallowance of claim of additional
weighted deduction u/s.35(2AB) restricted to
:
94,98,220
4
Disallowance of claim of loss on sale
of investment in shares as deduction
:
4,07,24,151
