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Ita/500/2009 Of The Commissioner Of Income Tax,Trichur v. M/S.central Kerala Kuries (P) Ltd,Trichu

High Court 17 Jul 2009 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

17 Jul 2009

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/500/2009 Of The Commissioner Of Income Tax,Trichur v. M/S.central Kerala Kuries (P) Ltd,Trichu, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 17TH JULY 2009 / 26TH ASHADHA 1931 ITA.No. 500 of 2009() --------------------- ITA.22/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISS8IONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- M/S.CENTRAL KERALA KURIES (P) LTD., ALOOR P.O. TRICHUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 17/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &C. K. ABDUL REHIM, JJ. -------------------------------------------- -------------------------------------------- Dated this the 17th day of July, 2009 JUDGMENT Ramachandran Nair,J. Since in similar case, we have taken the view that investment inpost office in Kissan Vikas Patras and Indira Vikas Patras does notamount to loan or advance attracting tax under Interest Tax Act, wedismiss the appeal filed by the revenue. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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