2014 (4) TMI 241

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..... THEWS K.UTHUPPACHAN, SRI.BINU MATHEW, SRI.TERRY V.JAMES, SRI. B. J. JOHN PRAKASH, SRI.TOM THOMAS (KAKKUZHIYIL) JUDGEMENT Manjula Chellur, CJ The following substantial questions of law arises for consideration:-             "1. Whether on the facts and in the circumstances of the case and also in the light of the decision of this Hon'bl .....

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..... All the three issues raised herein were answered in favour of the assessee by the Tribunal. Subsequent to filing of the above appeal, Division Bench of this Court had an occasion to deal with issue Nos.1 and 2 on similar issues in Commissioner of Income-tax v. Lord Krishna Bank Ltd (2011) 339 ITR 606) As a matter of fact, earlier decision in Commissioner of Income-tax v. Nedungadi Bank Ltd [(2003 .....

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