ZACHARIA VARUGHESE,KOTTAYAM vs ITO WARD 5, KOTTAYAM
ITA 131/COCH/2023[2015-16]Status: Disposed12 Jan 2026AY 2015-16Partly Allowed
The Tribunal referred the matter to a Third Member due to a difference of opinion between the regular members. The Third Member decided Question 1 in favor of the Revenue and Question 2 against the Revenue. Consequently, the majority view was that the assessee is not entitled to the exemption.
