ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX
Appeal is allowed as above
ITA/23/2021HC Kerala12 Dec 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: ALL KOSHYS ALL SPICESFor Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194ISection 40
section 194I, the Tribunal, by relying
solely upon its earlier decision in I.T.A No.461/2013, confirmed the
order of CIT Appeals and dismissed the appeal. Thus, the assessee
has preferred this appeal on the following substantial questions of
law:
(1) Whether the Tribunal is correct in law and in the facts of the case
in confirming the disallowance
