M/S.BHARATHAKSHEMAM,THRISSUR vs. THE ITO, THRISSUR
In the result, appeal of the assessee is dismissed
ITA 590/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jan 2020AY 2012-13
Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2012-13
Section 11Section 12ASection 13(1)(bb)Section 2(15)
274 (Mad.)-
3) Because, the learned Commissioner of Income-tax (Appeals) did not consider the fact that the activity done by the assesse was accepted by the learned Assessing Officer in the earlier year and granted exemptions, since conducting chitty is one of the objective incidental to the main object as per
Memorandum of Association.
4) Because, the learned Commissioner
