2021 (10) TMI 121

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....AN THOMAS, SRI.PAULOSE C. ABRAHAM, SRI.RAJA KANNAN AND SMT.S.PARVATHI RESPONDENTS: STANDING COUNSEL CHRISTOPHER ABRAHAM JUDGMENT S.V. Bhatti, J. Heard learned Counsel Mr Kuryan Thomas and learned Standing Counsel Mr Christopher Abraham for parties. 2. Usha Johnson/Assessee is the appellant. The Commissioner of Income Tax, Thiruvananthapuram/Revenue is the respondent. 2.1 The asse....

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....y the appellant not hiring of motor vehicles, when it is not disputed that the appellant is not using the trucks owned by it for some other non-hiring business run by it ? iii. Is not the finding of fact by the Appellate Tribunal perverse and contrary to documents on record of the files of the Appellate Tribunal? 2.2 The assessee claims depreciation on motor lorries used by the assesse....