M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM
In the result, the appeal of the Revenue in I
ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P
iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated.
v. disallowance under section 40(a)(ia), after due examination (due care is to be taken not to disallow sums mentioned in section 194A(3
