MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA
In the result, the appeal of the assessee is dismissed
ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15
Section 194ASection 40Section 44A
ib) income referred to in sub-clause (ix) of clause (24) of section 2 ;
I.T.A. No.68 /Coch/2018
(ic) income referred to in sub-clause (x) of clause (24) of section 2, if such income is not chargeable to income-tax under the head "Profits and gains of business or profession"
(id) income by way of interest on securities