THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA
ITA 305/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
Section 201(1)
disallowance of interest expenditure. It is ordered accordingly.”
4.5.3. As per the above decision of ITAT, the defects in Form 15G/15H are curable. But it would be also relevant to examine which defects are not curable. In the case of Kerala State
Financial Enterprises Ltd. 2O18 TaxPub(DT)
O839, Hon'ble ITAT Cochin held as under:
“4.2 As regards