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Section 1482 Section 70(3)2 Deduction2

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ITA/120/2019HC Kerala14 Mar 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX

Section 139(4)Section 148Section 80P

disallowed on the ground that the claim for deduction had not been made in a valid return filed by the appellant in terms of the IT Act. It was the stand of the Assessing Officer that in view of the provisions of Section 80A(5) of the IT Act, the claim for deduction could not be considered

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

ITA/216/2013