SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM
In the result, the appeal by the assessee is allowed for statistical purposes
ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012
Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]
For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)
56). Also, the salary of all seafarers is exempt under section 10(6)(viii) of the Act. Both the said provisions, as well as the Board Circular, carefully perused, are reproduced for ready reference: -
6
Suresh George vs. Asst. DIT
Scope of total income
5. (1) Subject to the provisions of this Act, the total income of any previous year
