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Section 80P(2)(a)6 Section 402 Deduction2 TDS2

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

M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX