Case Laws Analysis REFERRED Punjab National Bank v. ACIT 2020 TaxPub(DT) 0613 (Del-Trib) REFERRED Dhanalakshmi Bank Ltd. v. CIT 2018 TaxPub(DT) 7982 (Ker-HC) REFERRED Maxopp Investment Ltd. v. CIT 2018 TaxPub(DT) 1403 (SC) REFERRED Pr. CIT v. State Bank of Patiala 2017 TaxPub(DT) 0407 (P&H-HC) REFERRED Rakesh Singh v. Asstt. CIT 2013 TaxPub(DT) 0045 (Bang-Trib) REFERRED CIT v. Lord Krishna Bank Ltd. 2010 TaxPub(DT) 2301 (Ker-HC) REFERRED Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) REFERRED Everplus Securities & Finance Ltd. v. Deputy CIT 2006 TaxPub(DT) 1491 (Del-Trib) REFERRED Deputy CIT v. S.G. Investments & Industries Ltd. 2004 TaxPub(DT) 0674 (Kol-Trib) REFERRED Consolidated Coffee Ltd. v. State of Karnataka 2001 TaxPub(DT) 0778 (SC) REFERRED K. Somasundaram & Brothers v. CIT 1999 TaxPub(DT) 0746 (Mad-HC) REFERRED CIT v. H.R. Sugar Factory (P) Ltd. 1991 TaxPub(DT) 0373 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2067 (Coch-Trib)IN THE ITAT, COCHIN BENCH CHANDRA POOJARI, A.M. & GEORGE GEORGE K, J.M. Asstt. CIT v. The South Indian Bank Ltd. I.T.A. Nos. 390, 373/Coch/2019 22 August, 2019 SUBSCRIBE FOR FULL CONTENT