M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX
Appeals stand allowed accordingly
ITA/34/2016HC Kerala23 Mar 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 271CSection 273B
195
Taxman 323 and also the order of the Cochin
Bench of the Tribunal in the case of M/s.Classic
Concept Home India (P) Ltd in ITA No.469 to
472/Coch/2014.
8.
The assessee being aggrieved is in appeals
before us. The ld counsel for the assessee
reiterated the submissions made before the
authorities below. The ld DR on the other hand