THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION
ITA/180/2019HC Kerala11 Nov 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 11Section 11(5)Section 12Section 13(8)Section 143(3)Section 148Section 154Section 2(24)(iia)Section 260ASection 263
13(8) of the Income
Tax Act, the Assessing Officer had held that nothing contained in
section 11 or section 12 shall operate so as to exclude any income
from the total income of the assessee for the assessment year
2010-11. Accordingly, I am of the opinion that the income
assessed for the assessment year 2010-11 is short
