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
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C
35D(3) which refers only to long-term borrowings,
and (c) whether the Tribunal had erred in directing
deduction under Section 80HH and 80-I on the
miscellaneous income of Rs.26,64,113 being income on sale
of empty containers, were substantial questions of law and
the High Court erred in dismissing the application of the
Department on those questions
