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Cit Vs. Premier Export International

Court : Kerala

Appellant : Cit

Respondent : Premier Export International

Subject : Direct Taxation

Reported in : [2004]134TAXMAN339(Ker)

Radhakrishnan, J. The Income Tax Appellate Tribunal in compliance with the direction of this court in O.P. No. 12081 of 1998, has referred the following questions of law:'1. Whether, on the facts and in the circumstances...

Commissioner of Income Tax Vs. Premier Export International

Court : Kerala

Appellant : Commissioner of Income Tax

Respondent : Premier Export International

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A

Reported in : (2004)187CTR(Ker)76; [2004]271ITR308(Ker); 2004(1)KLT138

K.S. Radhakrishnan, J.1. The Income Tax Appellate Tribunal in compliance with the direction of this Court in O.P. No. 12081 of 1998, has referred the following questions of law:1) Whether, on the facts and in the...