THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD
Appeal is allowed in part as indicated
ITA/44/2017HC Kerala22 Sept 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C
Transfer
Pricing Officer-1, Kochi, made the order under Section 92CA(3)
ITA No.44/2017
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of the Act. The Assessing Officer through Annexure-B draft
assessment order dated 28.03.2014 proposed to finalize the
income tax return of the assessee assessed total income as
Rs.481,78,02,530/-. The assessee raised objections to the draft
assessment order dated 28.03.2014. The issues
