Search: disallowance

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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(a)(ia) of the Act. A mere provision of expenditure is not allowable as expenditure inasmuch as the assessee has not suffered actual expenditure on account of the said commission payable to the agents. The conclusion and reasoning of the Assessing Officer was affirmed by the Commissioner of Income Tax (Appeals). The Tribunal independently examined the tenability

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

ITA/54/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

58 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 503/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.A.RAUF, AGED 62 YEARS SHELTER, JAYANTHI NAGAR, P.T.USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE, KOCHI - 682 013. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME

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

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

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

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

K.A.RAUF, vs. COMMISSIONER OF INCOMETAX,

K.A.RAUG vs. COMMISSIONER OF INCOME TAX