M/S. KERALA STATE CO-OP.AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. COMMISSIONER OF INCOME TAX
ITA/2/2017HC Kerala24 Sept 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
Section 80P(2)(a)
disallowance under Section 40A(9) of the Act,
leading to additions in the "profits of business" is susceptible to
taxation
