TMI Blog2021 (7) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... ning and conclusion recorded [ 2019 (3) TMI 1549 - KERALA HIGH COURT] the substantial questions of law raised as question nos.3 and 4 are answered in favour of the assessee and against the Revenue. - ITA No. 103 of 2013 - - - Dated:- 29-7-2021 - Honourable Mr.Justice S.V.Bhatti And Honourable Mr. Justice Bechu Kurian Thomas For the Appellant : Advs. Sri.P.K.R.Menon,Sr.Counsel, Goi(Taxes) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals with the Assessment Year 2003-04. The following substantial questions of law are stated for consideration in this appeal: 1. Whether, on the facts and in the circumstances of the case and also in the light of /Section 43B of the IncomeTax Act, the Tribunal is right in allowing the deduction for the bonus in the Asst. Year 2003-04 claimable and paid in the Assessment Year 2002-03? 2. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, namely question nos. 3 and 4 are similar to the questions raised by the Revenue in ITA No. 69/2011 and ITA No.70/2011 for the Assessment Year 2002-03. On 27.02.2019 the appeals filed by the Revenue were dismissed. Our attention has been drawn to the reasoning and conclusion recorded by this Court on similar questions framed in ITA Nos.69 and 70 of 2011. By following the reasoning and conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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