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Section 194I5 Deduction3 Section 1482 Section 40A(7)2 Section 1942 Section 402 Section 194C2 Disallowance2

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ITA/120/2019HC Kerala14 Mar 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX

Section 139(4)Section 148Section 80P

disallowed on the ground that the claim for deduction had not been made in a valid return filed by the appellant in terms of the IT Act. It was the stand of the Assessing Officer that in view of the provisions of Section 80A(5) of the IT Act, the claim for deduction could not be considered

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

M/S. INDITRADE CAPITAL LIMITED vs. COMMISSIONER OF INCOME TAX