THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -I vs. M/S.APOLLO TYRES LTD
ITA/43/2017HC Kerala31 Aug 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -IFor Respondent: M/S.APOLLO TYRES LTD
Section 143(3)Section 144C(5)Section 32(1)(iia)Section 35Section 80Section 92C
32(1)(iia) read
with the second proviso, is the Hon'ble ITAT right in law
in holding that the left over additional depreciation
brought forward from immediately preceding assessment
year has to be allowed in the subsequent assessment year
and is nto the above finding against law and perverse?
2.
Whether on the facts and in circumstances
