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Section 80P(2)(a)6 Deduction3 Section 260A2 Section 80P(2)2 Section 80P(2)(d)2 Section 70(3)2 Business Income2

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

ITA/216/2013HC Kerala03 Aug 2021

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

70 (3) of the Act. In support of his argument, he relied on the judgments reported in Royal Calcutta Truf Club v. CIT1; CIT v. Karamchand Premchand Ltd2; CIT v. Harprasad & Co.3 and Kishorebhai Virani v. ACIT4. 6. Mr Christopher Abraham, learned Standing Counsel for the Department, contends that computation of the total income is dealt with by Section

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

Appeals are allowed as indicated above

ITA/142/2019HC Kerala01 Nov 2021

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

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD