Search: disallowance

2 results for “disallowance”+ Section 249clear

Sorted by relevance

M/S. KERALA STATE CO-OP.AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. COMMISSIONER OF INCOME TAX

ITA/2/2017HC Kerala24 Sept 2021

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

disallowance under Section 40A(9) of the Act, leading to additions in the "profits of business" is susceptible to taxation independently, if the Appellant would be entitled to a complete deduction of income from "Profit of business" available to a cooperative society under Section 80P of the Act? ITA Nos.2, 6, 30 & 31/2017 -9- ITA No.30/2017 (i) After having held

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

Section 40

249 OF 2015 AGAINST THE ORDER IN IT(TP)A No.02/COCH/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S. APOLLO TYRES LTD 6TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, ERNAKULAM, KOCHI-682031. (PAN: AAACA699Q). BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.BINU MATHEW SRI.ISAAC THOMAS SRI.NOBY THOMAS CYRIAC SRI.TOM THOMAS KAKKUZHIYIL RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE