THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.
ITA/758/2009HC Kerala19 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD
147 of the Income
Tax Act (for short 'the Act') and the rental income received
by the assessee from Apollo Tyres Ltd. (for short 'ATL')
whether constitutes business income or income from other
sources. The background circumstances relevant for
ITA Nos.757/2009 and batch cases 12
disposing of the batch cases are substantially similar.
Hence the learned counsel appearing for both