THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above, it may be clear

KERALA INDUSTRIAL INFRASTRUTURE DEV CORPORATION(KINFRA),TRIVANDRUM vs. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION), TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

260A of the Income Tax Act is as to whether the appellant Kerala Industrial Infrastructure Development Corporation, duly constituted in terms of the provisions of the Kerala Industrial Infrastructure Development Act, 1993, hereinafter referred to as the 'KIID Act', is eligible for exemption under Section 11 read with Section 2(15) of the Income Tax Act or whether in terms

ASSISTANT DIRECTOR OF INCOME-TAX(EXEMPTION), TRIVANDRUM vs. KERALA INDUSTRIAL INFRASTRUCTURE DEV.CORPORATION, TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

260A of the Income Tax Act is as to whether the appellant Kerala Industrial Infrastructure Development Corporation, duly constituted in terms of the provisions of the Kerala Industrial Infrastructure Development Act, 1993, hereinafter referred to as the 'KIID Act', is eligible for exemption under Section 11 read with Section 2(15) of the Income Tax Act or whether in terms