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Section 2638 Section 115J4 Section 115B3 Section 260A3 Section 682 Depreciation2 Disallowance2

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX

Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

depreciation. On the basis of this judgment unexplained cash credit of Rs.1,86,00,000/- is not eligible for set off of business loss of Rs.1,76,24,221/-.” ITA No.15 of 2021 -6- 5. The assessee replied briefly that the unexplained credit into the capital account has been treated as deemed income under Section 68 of the Income

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

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

USHA JOHNSON vs. THE COMMISSIONER OF INCOME TAX

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX