MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

3-14, the assessee is liable to audit u/s 44AB is wrong. 5.1 The Ld. AR referred to the provisions of sections 40(a)(ia), I94A, and section 44AB of the Act as under: “Section 40(a)(ia) as it stood on 01-04-2014 reads as follows: Section 40 - Amounts not deductible. Notwithstanding anything to the contrary in sections

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I