Search: disallowance

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

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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

b. Whether the Appellate Tribunal has failed to appreciate that the Appellant, not being a primary cooperative bank, central cooperative bank or a state cooperative bank, is not a co- operative bank and accordingly cannot be denied the benefit conferred on a cooperative society under Section 80P of the Act? c. Whether on the facts and in the circumstances

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