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M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/249/2015HC Kerala26 Aug 2021

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

deposited with the Department. I.T.A. No. 249/2015 -6- 5.2 The Assessing Officer disallowed the provision made by the assessee towards commission payable to STU commission agents, amounting to Rs.1,03,92,000/-. The reason assigned by the Assessing Officer is that the assessee did not deduct TDS from the amount payable to the commission agents. The ex post facto reversing

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

ITA/54/2018HC Kerala10 Mar 2022

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

disallowance of agricultural income in these appeals as well, for the above discussion, is answered in favour of Revenue and against the assessee. (b) Investment in M/s.Tristar investments, Bangalore. 10. The question of law formulated at the time of hearing reads as follows: “Whether the Authorities and the Tribunal are justified for including Tristar investments in the computation

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

K.A.RAUF, vs. COMMISSIONER OF INCOMETAX,

K.A.RAUG vs. COMMISSIONER OF INCOME TAX