M/S. KERALA STATE CO-OP.AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

disallowance under Section 40A(9) of the Act, leading to additions in the "profits of business" is susceptible to taxation independently, if the Appellant would be entitled to a complete deduction of income from "Profit of business" available to a cooperative society under Section 80P of the Act? ITA Nos.2, 6, 30 & 31/2017 -9- ITA No.30/2017 (i) After having held

THE COMMISSIONER OF INCOME TAX, TRICHUR vs. THE DHANALAKSHMI BANK LTD.,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS