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Section 80P(2)(a)6 Section 2634 Section 115B3 Section 682 Section 260A2 Section 80P(2)2 Section 80P(2)(d)2 Business Income2 Deduction2

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 falls under one head or the other of Section 14 of the Act and if so Section 115BBE as applicable for the assessment year bars adjusting business loss from income. In Vijaya Hospitality case, the possible and probable arguments available for denying the claim of business loss set off are considered

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. REENA JOSE

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

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