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
2)
of section 115BBE to be prospective in nature.
5. Whether the Tribunal and the Principal CIT
have erred or not in holding disallowance of the
set-off of the brought forward losses against the
deemed income allowed by the assessing
authority in its original order and whether or not
such disallowance is contrary
