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2 results for “disallowance”+ Section 73clear

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Key Topics

Section 372Section 802Section 36(1)(vii)2Deduction2

M/S. MINI MUTHOOTTU CREDIT vs. THE COMMISSIONER OF INCOME TAX

ITA/76/2019HC Kerala25 Mar 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

Section 10(1)Section 143(2)Section 36Section 36(1)(iii)

Section 143(2) of the IT Act and the assessment that followed, it was assessed to a total income of Rs.2,02,75,110/-. In arriving at the total income, the assessing officer disallowed a sum of Rs.90,73

THE COMMISSIONER OF INCOME TAX-I, COCHIN vs. APPOLLO TYRES LTD.

ITA/172/2013HC Kerala29 Jul 2021

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

Section 36(1)(vii)
Section 36(2)
Section 37
Section 37(1)
Section 43B
Section 80

Section 80 1A of the Income Tax Act ? Learned counsel appearing for the parties have confined their submissions to substantial question nos.1 and 2. 4. Substantial question no.1 deals with payment of bonus by the assessee in the Assessment Year 2003-04 claimable and paid in the Assessment Year 2002-03. The Department, raising similar questions of law, filed