Search: disallowance

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Deduction3 Disallowance3 Section 92C2 Section 143(3)2

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/272/2013HC Kerala04 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: M/S.APOLLO TYRES LTDFor Respondent: THE DEPUTY COMMISSIONER OF INCOME TAX

Section 260A

section 37 of the Act. The claim was disallowed by the Tribunal and confirmed by the High Court. However, the Supreme Court interfered with the finding. It was observed in the said decision that “the correct view in our opinion was whether the amount advanced to the subsidiary or associated company or any other party was advanced as a measure

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

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

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX