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Section 41(1)4 Section 143(1)(a)2

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

ITR/70/2000HC Kerala01 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: THE COMMISSIONER OF INCOMETAX

Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)

68,152/- to be written back as deemed profits under Section 41(1) of the Act for the AY 1995-96. I.T.R. No.70/2000 -:5:- 6. We have heard Mr. Raja Kannan, the learned counsel for the assessee as well as Sri. P.K.Raveendranatha Menon, the learned Senior Advocate for the department duly instructed by Adv. Navneeth Pai. 7. The learned