Case Laws Analysis Relied on Asstt. CIT v. Daee Co-op. T&C Society 2020 TaxPub(DT) 5199 (Chen-Trib) Followed on Velom Panchayat Service Co-Operative Bank Ltd. v. ITO 2020 TaxPub(DT) 2012 (Coch-Trib) Followed on Vadayar Service Co-op. Bank Ltd. v. ITO 2019 TaxPub(DT) 8203 (Coch-Trib) Followed on ITO v. Koppam Service Cooperative Bank Ltd. 2019 TaxPub(DT) 1658 (Coch-Trib) Followed on ITO v. Polpully Service Coop Bank Ltd. 2019 TaxPub(DT) 1120 (Coch-Trib) Followed on ITO v. Chombal Service Cooperative Bank Ltd. 2018 TaxPub(DT) 7647 (Coch-Trib) Followed on ITO v. Mundela Service Cooperative Bank Ltd. 2018 TaxPub(DT) 7129 (Coch-Trib) Followed on ITO v. Chirayinkeezhu Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 6904 (Coch-Trib) Followed on ITO v. Njeezhoor Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 6635 (Coch-Trib) Followed on ITO v. Nalunnakkal Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 6634 (Coch-Trib) Followed on ITO v. Thrikkodithanam Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 6490 (Coch-Trib) Followed on ITO v. Kizhuvillam Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 6321 (Coch-Trib) Followed on ITO v. Kazhakuttam Service Co-operative Bank Ltd. 2018 TaxPub(DT) 6313 (Coch-Trib) Distinguished on ITO v. Hosdurg Service Co-operative Bank Ltd. 2018 TaxPub(DT) 6281 (Coch-Trib) Followed on ITO v. Hosdurg Service Co-operative Bank Ltd. 2018 TaxPub(DT) 6281 (Coch-Trib) Followed on ITO v. Ithithanam Janatha Service Co-operative Bank 2018 TaxPub(DT) 6146 (Coch-Trib) Followed on ITO v. Kadakkavoor Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 5886 (Coch-Trib) Relied on ITO v. Feroke Service Cooperative Bank Ltd. 2018 TaxPub(DT) 5670 (Coch-Trib) Followed on ITO v. Feroke Service Cooperative Bank Ltd. 2018 TaxPub(DT) 5670 (Coch-Trib) Followed on ITO v. Kodakkad Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 5396 (Coch-Trib) Followed on ITO v. Vithura Service Cooperative Bank Ltd. 2018 TaxPub(DT) 4967 (Coch-Trib) Relied on ITO v. Perla Service Cooperative Bank Ltd. & Vice-Versa 2018 TaxPub(DT) 4717 (Coch-Trib) Relied on Chirayinkizhu Service Co-Operative Bank Ltd. v. ITO 2018 TaxPub(DT) 4644 (Coch-Trib) Followed on ITO v. Kararinakam Service Co-Operative Bank Ltd. 2018 TaxPub(DT) 4271 (Coch-Trib) Followed on Chevayur Service Cooperative Bank Ltd. v. ITO 2018 TaxPub(DT) 3843 (Coch-Trib) Relied on DCIT v. Orient Fashion Exports India (P) Ltd. 2018 TaxPub(DT) 3710 (Del-Trib) Followed on ITO v. Thariode Service Co-operative Bank Ltd. & Ors. 2018 TaxPub(DT) 1741 (Coch-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1770 (Ker-HC) : (2016) 384 ITR 0490 : (2016) 286 CTR 0438 : (2016) 239 TAXMAN 0417 : (2016) 135 DTR 0361 SUBSCRIBE FOR FULL CONTENT