BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,
ITA/15/2021HC Kerala25 Aug 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX
Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D
forward, is the contention.”
ITA No.15 of 2021 -18-
10. Section 115BBE is inserted by Finance Act 2012 with
effect from 1.4.2013. Through Finance Act 2016, an amendment
to sub-section 2 of Section 115BBE was carried out. The section
reads as follows:
“After section 115BBD of the Income-tax Act, the
following section shall be inserted with effect from
