Case Laws Analysis REFERRED The Mavilayi Service Co-Operative Bank Ltd. & Ors. v. CIT 2019 TaxPub(DT) 4909 (Ker-HC) REFERRED Citizen Co-operative Society Ltd. v. Asstt. CIT 2017 TaxPub(DT) 2053 (SC) REFERRED Chirakkal Service Co-Operative Bank Ltd. v. Commissioner of Income Tax 2016 TaxPub(DT) 1770 (Ker-HC) REFERRED Perinthalmanna Service Co-operative Bank Ltd. v. ITO & Anr. 2014 TaxPub(DT) 1572 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2469 (Coch-Trib)IN THE ITAT, COCHIN BENCH SUBSCRIBE FOR FULL CONTENT