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
194A(3)(viia).
vi. examining whether contingency expense claimed is an allowable item.
vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable.
ix. consideration of Form 3CD which is to be called for.
B. Determine income from house property
