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Kuttukaran Machine Tools Vs. Cit

Court : Kerala

Appellant : Kuttukaran Machine Tools

Respondent : Cit

Subject : Direct Taxation

Reported in : [2003]131TAXMAN690(Ker)

G. Sivarajan, J.I.T.R. No. 302 of 1997 is at the instance of the assessee. The Tribunal has referred the following three questions for decision by this court at the instance of the assessee : ''1. Whether...

Kuttukaran Machine Tools Vs. Commissioner of Income Tax

Court : Kerala

Appellant : Kuttukaran Machine Tools

Respondent : Commissioner of Income Tax

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45(1), 48(2), 145 and 234B

Reported in : (2003)185CTR(Ker)104

G. Sivarajan, J.1. IT Ref. No. 302 of 1997 is at the instance of the assessee. The Tribunal has referred the following three questions for decision by this Court at the instance of the assessee :'1....