EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

80A of the Act. The provisions of Provident Fund, 1925 applies to this Provident Fund as per Section 8 of the Act. Hence the employees are eligible for deduction towards contributions to PF as per Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

80A of the Act. The provisions of Provident Fund, 1925 applies to this Provident Fund as per Section 8 of the Act. Hence the employees are eligible for deduction towards contributions to PF as per Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

80A of the Act. The provisions of Provident Fund, 1925 applies to this Provident Fund as per Section 8 of the Act. Hence the employees are eligible for deduction towards contributions to PF as per Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

80A of the Act. The provisions of Provident Fund, 1925 applies to this Provident Fund as per Section 8 of the Act. Hence the employees are eligible for deduction towards contributions to PF as per Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam

SRI.THOMAS CHACKO PROPRIETOR OF GROUP MUKKADAN,KCOHI vs. ACIT WARD-2, KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1,50,000 u/s 80C and 10,74,654/- u/s 80JJAA) in the return. It is also an undisputed fact that the appellant has declare business income of Rs. 7,35,054/- only but claimed the deduction of Rs. 10,74,654/- u/s 80JJAA of the Act. Therefore, the AO/CPC has restricted the deduction to the extent of income declared

THOMAS CHACKO,KOCHI vs. THE DCIT KOCHI CIRCLE 1(1), KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1,50,000 u/s 80C and 10,74,654/- u/s 80JJAA) in the return. It is also an undisputed fact that the appellant has declare business income of Rs. 7,35,054/- only but claimed the deduction of Rs. 10,74,654/- u/s 80JJAA of the Act. Therefore, the AO/CPC has restricted the deduction to the extent of income declared

SRI.THOMAS CHACKO PROPRIETOR OF GROUP MUKKADAN,KCOHI vs. ACIT , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1,50,000 u/s 80C and 10,74,654/- u/s 80JJAA) in the return. It is also an undisputed fact that the appellant has declare business income of Rs. 7,35,054/- only but claimed the deduction of Rs. 10,74,654/- u/s 80JJAA of the Act. Therefore, the AO/CPC has restricted the deduction to the extent of income declared

KERALA STATE COOPERATIVE EMPLOYEES PENSION BOARD,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is dismissed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

80A of the Kerala State Co-operative Societies Act, 1969. It is founded for the purpose of administering the pension fund which have the sole purpose to provide annuities for employees of co-operative society in Kerala State on their 2 Kerala State Co-op. Employees Pension Board retirement at or after a specified age or on their becoming incapacitated