M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX
ITA/86/2015HC Kerala10 Aug 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVEFor Respondent: THE COMMISSIONER OF INCOME TAX
Section 260ASection 40Section 80PSection 80P(2)(a)
TDS was not applied on rent payments made totalling
Rs.1,81,247/- and the latter amount had not been disallowed
and assessed under Section 40(a)(ia) r.w.s.194J;
(b)
Interest incomes received from the assessee's members
totalling Rs.16,93,3334/- was omitted to be taxed”.
2. Appellant had filed a return of income for the year in question
declaring
