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    <title>2019 (6) TMI 614 - KERALA HIGH COURT</title>
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    <description>The High Court of Kerala allowed the appeal, setting aside the Income Tax Appellate Tribunal&#039;s order in ITA No.221/Coch/2018. The court remanded the appeal for fresh consideration by the Tribunal, directing it to consider the Full Bench decision in Mavilayi Service Co-operative Bank Ltd. for guidance. This decision aimed to ensure consistency in applying legal principles and fair consideration of cases.</description>
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      <description>The High Court of Kerala allowed the appeal, setting aside the Income Tax Appellate Tribunal&#039;s order in ITA No.221/Coch/2018. The court remanded the appeal for fresh consideration by the Tribunal, directing it to consider the Full Bench decision in Mavilayi Service Co-operative Bank Ltd. for guidance. This decision aimed to ensure consistency in applying legal principles and fair consideration of cases.</description>
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