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Case Law Details

Case Name : Meenachil Taluk Cooperative Employees Cooperative Society Limited Vs CIT (Kerala High Court)
Related Assessment Year : 2017-18
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Meenachil Taluk Cooperative Employees Cooperative Society Limited Vs CIT (Kerala High Court)

In a recent ruling, the Kerala High Court has condoned an 11-day delay in filing a tax appeal by the Meenachil Taluk Cooperative Employees Cooperative Society Limited against the Commissioner of Income Tax (CIT).

The petitioner, a cooperative society, is an assessee under the Income Tax Act, 1961. For the assessment year 2017-18, the petitioner filed its return of income, claiming a deduction under Section 80P of the Act. The Assessing Officer (AO) disallowed this deduction, leading

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