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Section 2634 Section 115B3 Section 682

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

68 of the Act. The contention of the standing counsel is that the method of computation with respect to profits and gains of business, the provision enumerated under sections 28 and 29 of the Act provides that it has to be computed in accordance with the methods provided under sections 30 to 43D. The depreciation, which remains unabsorbed

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

AZAD RAHIM vs. THE INCOME TAX OFFICER