THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. DHANALAXMI BANK LTD
ITA/59/2020HC Kerala04 Aug 2023
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
For Appellant: M/S.DHANALAXMI BANK LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 14ASection 36Section 36(1)(vii)
disallowing an amount of Rs.1,80,04,849/-
under Section 14A of the Income Tax Act, the said order was set aside
by the Principal Commissioner of Income Tax, Thrissur, by an order
dated 18.12.2018 finding the assessment order as erroneous and
prejudicial to the interests of the revenue. In the order of the Principal
Commissioner, it was noticed that
