TMI Blog2016 (10) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... arising for decision in these appeals, in particular, the applicability of circular No.18/2015 dated 02.11.2015 and the question of applicability of the ratio of the decision in Chirakkal Service Co-operative Bank Limited [ 2016 (4) TMI 826 - KERALA HIGH COURT] as to the effect of Section 80P of the Income Tax Act on the appellants. To enable a comprehensive consideration by the Income Tax Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the Income Tax Department, in all the three appeals. 2.Learned counsel for the appellants submits that the issue relatable to the applicability of Section 80P of the Income Tax Act, 1961 to the appellants is covered by the decision of this Court in Chirakkal Service Co-operative Bank Limited v. Commissioner of Income Tax [2016(2) KLT 535]. He further points out that circular N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of circular No.18/2015 dated 02.11.2015 and the question of applicability of the ratio of the decision in Chirakkal Service Co-operative Bank Limited (supra) as to the effect of Section 80P of the Income Tax Act on the appellants. To enable a comprehensive consideration by the Income Tax Appellate Tribunal of all the issues arising for decision in these appeals, in the appeals befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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