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TMI Blog2025 (1) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... : None ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the Revenue is directed against the common order of ld. CIT(A), Thrissur dated 25.09.2018 passed for the AY 2010-11, 2011-12 and 2012-13. Since common issues are raised in these appeals, they are clubbed together, heard together and disposed of by a consolidated order. The Revenue has raised various grounds of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and M/s. Perinthalmanna Service Co-operative Bank reported in 363 ITR 268. The ld. CIT(A) passed the order relying on the judgment of the Hon'ble High Court of Kerala in the case of M/s. Chirakkal Service Co-operative Bank and Others in ITA No. 212 of 2013. Further the ld. DR fairly conceded that as of now the case is squarely covered in favour of the assessee by the judgment of the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment of the Hon'ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax, Calicut reported in (2021) 431 ITR 1. After going through the orders of the authority below, we are also of the opinion that the grounds related to allowability of deduction claimed u/s. 80P(2)(a)(i) of the Act is squarely covered in favour of the assessee by the judgment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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