M/S.PREMIER BREVERIES LTD.KARNATAKA vs. COMMISSIONER OF INCOME TAX, COCHIN
C.A. No.-001569-001569 - 2007Supreme Court10 Mar 2015
Section 256Section 256(2)Section 37
disallowed by the Assessing Officer by order
dated 29.01.1993. The said order of the Assessing Officer
was confirmed by the Commissioner of Income Tax (Appeals)
by order dated 29.10.1993. The assessee had moved the
learned Income Tax Appellate Tribunal, Cochin Bench
against the aforesaid orders. The learned Tribunal took the
view that the assessee was entitled to claim for deduction
