Search: disallowance

2 results for “disallowance”+ Section 249(4)clear

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

249 ITR 330(SC): "The tax relief under section 80P(2)(a)(i) is a grant by Parliament not to a category of income but to a category of assessee, namely a co- operative society answering the description of a society engaged in carrying on the business of providing credit facilities to its members. If the society in question does

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