M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX
Appeals stand allowed accordingly
ITA/34/2016HC Kerala23 Mar 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 271CSection 273B
271C of the Act. It is ordered
accordingly.”
4.
Dr.K.P Pradeep relying on the Full Bench judgment of
this Court in Lakshadweep Development Corporation Ltd v.
Additional Commissioner of Income tax (TDS)1 argues that the
questions framed in the instant tax appeals are no more res
integra and are covered in favour of the appellant/assessee. To
bring home
