Commissioner Of Income-Tax vs Harrison Crossfield (India) Ltd. on 2 August, 2000
ii. "Whether in the facts and
circumstances of the case, the Tribunal is
justified in law in holding that in
substance the Commissioner of Income
Tax was not justified in confirming the
disallowance was of interest of
Rs.10,92,61,900/- and Rs.16,42,32,367/-
for A.Y.2009-10 and 2010-11 respectively
without appreciating the decisions of the
Kerala High court in the cases of
Commissioner of Income tax versus
Mangalam Publications and Services India
private limited reported in 2010 Vol. 324
ITR page 316 and Commissioner of
Income Tax versus Harrison's Malayalam
Ltd reported in Vol 25 taxman. com page
546 (2012) relied on by the Commissioner
of Income Tax"?