Of Cit V Appollo - Judgment Search Results

Cit Vs. Fab Exports (P) Ltd.

Court: Chennai

Reported in: (2002)176CTR(Mad)129

the assessee sought support for his submissions from the decisions of the Kerala High Court in the case of CIT v. Appollo Tyres Ltd. : [1999]237ITR706(Ker) , wherein, the court held that the notional fixation of total income for the

Kerala State Warehousing Corporation vs the Commissioner of Income Tax

Court: Kerala

the Department/Revenue, by virtue of rulings reported in, Commissioner of Income Tax V. Merchem Limited [(2015)378 ITR 443(Ker.)], CIT V, Appollo Tyres Ltd., [2019 Tax Pub(DT)1986 (Ker.-HC)] and Popular Vehicles and Services Pvt. Ltd V. Commissioner of Income Tax

Commissioner of Income Tax Vs. Parry Agro Industries Ltd.

Court: Kerala

Reported in: (2006)206CTR(Ker)36; [2007]293ITR99(Ker)

order, took up the matter in appeal before Tribunal. Tribunal however, following the decision of this Court in CIT v. Appollo Tyres Ltd. : [1999]237ITR706(Ker) upheld the decision of the CIT(A) holding that the loss is only a capital

Dy. Cit Vs. U.P. Straw and Agro Products Ltd.

Court: Delhi

Reported in: [2001]79ITD372(Delhi)

of Surana Steels (P) Ltd. (supra) over-ruled the decision of the Kerala High Court rendered in the case of CIT v. Appollo Tyres Ltd. : [1999]237ITR706(Ker) . It was submitted that the Kerala High Court relied on the decision of

Commissioner of Income-tax Vs. Fab Exports (P.) Ltd.

Court: Chennai

Reported in: [2001]258ITR56(Mad)

the assessee sought support for his submissions from the decision of the Kerala High Court in the case of CIT v. Appollo Tyres Ltd. : [1999]237ITR706(Ker) , wherein the court held that the notional fixation of total income for the

Ram Bahadur Thakur Ltd. Vs. Cit

Court: Kerala

Reported in: (2002)175CTR(Ker)539

and there was nothing to show that the travel was not for business purposes. In the second case of CIT v. Appollo Tyres Ltd. (supra) the finding of fact entered by the Tribunal was that the travel undertaken by the

Commissioner of Income-tax Vs. Malayala Manorama Co. Ltd. Overruled

Court: Kerala

Reported in: (2002)172CTR(Ker)600; [2002]253ITR378(Ker)

loss account the allowance of depreciation as per the Income-tax Rules and further submitting that in the case of CIT v. Appollo Tyres Ltd. : [1999]237ITR706(Ker) the High Court had held that for the purpose of Section 115J of the

Coca-cola Export Corporation Vs. Asstt. Cit

Court: Delhi

Reported in: (2004)91TTJ(Del)148

be treated as salary under section 40A(5). Reliance is also made on the Kerala High Court's judgment in CIT v. Appollo Tyres Ltd. .7. The CIT(A) has erred in disallowing the payment of Rs. 15,000 paid to M/s R.K.

Ram Bahadur Thakur Ltd. Vs. Commissioner of Income-tax

Court: Kerala

Reported in: [2002]257ITR289(Ker)

our notice two decisions of this court reported in CIT v. Aspinwall and Co. Ltd. : [1999]235ITR106(Ker) and CIT v. Appollo Tyres Ltd. : [1999]237ITR706(Ker) in support of the claim for deduction made by the assessee. But we may … was nothing to show that the travel was not for business purposes. In the second case reported in CIT v. Appollo Tyres Ltd. : [1999]237ITR706(Ker) , the finding of fact entered by the Tribunal was that the travel undertaken

Piccadily Agro Ind. Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

of sections 115JA and 115J are similar. He has further argued that the Honble Kerala High Court in CIT v. Appollo Tyres Ltd. has held that the provisions of Section 115JA for levy of tax and Section 115J for