PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX
ITA/200/2013HC Kerala22 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD
penalty so imposed. The assessing officer
disallowed the claim for deduction of the amount paid towards
penalty, while the first