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Section 143(3)2

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