THE COMMISSIONER OF INCOME TAX vs. M/S.G.T.N.INDUSTRIES LTD.
The appeal stands dismissed accordingly
ITA/1699/2009HC Kerala15 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Respondent: “1. Whether, on the facts and in the circumstances of the case
Section 115JSection 14ASection 260ASection 80H
section 14A
is justified in this case;
iii) in holding that the disallowance is not justified?
2. Whether, on the facts and in the circumstances of the case
the Tribunal is right in law and fact in interfering with the
"another disallowance on account of 80HHC deduction" noted
in paragraph 7 of its order based on the decision reported
