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
