MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

3) The second proviso to sec. 40(a) (ia) though beneficial to the tax payers, can be claimed only if the condition under proviso to sec. 201(1) is not met. Since the asessee falls this test, this benefit to the tax payer cannot be availed by the assessee. I.T.A. No.68 /Coch/2018 6.9 The Ld. DR relied on the judgment

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No