THE COMMISSIONER OF INCOME TAX, TRICHUR vs. M/S.DHANALAKSHMI BANK LTD.,TRICHUR
Appeal stands dismissed accordingly
ITA/304/2009HC Kerala13 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: M/S.DHANALAKSHMI BANK LTD.,TRICHURFor Respondent: THE COMMISSIONER OF INCOME TAX, TRICHUR
Section 260Section 36(1)Section 36(1)(viia)Section 36(2)
disallowed the claim of the assessee under Section
36(1)(viia). Similarly, the Assessing Officer disallowed the claim
of payment