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Section 26310 Section 115B3 Section 36(1)(vii)3 Section 682 Section 143(3)2 Section 260A2 Section 112 Disallowance2 Deduction2 Revision u/s 263

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

263 of the Act in the light of the binding judgment of the jurisdictional High Court in the case of Commissioner of Income Tax v P.D.Abraham alias Appachan? 4. Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal and the Commissioner of Income Tax was correct in not noticing/adverting to Section 115BBE

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. DHANALAXMI BANK LTD