2021 (5) TMI 555

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....yanan and Nisha For the Respondent : Christopher Abraham, Standing Counsel for Income-tax Department JUDGMENT S. V. BHATTI J.- 1. Heard advocate Nisha holding for advocate V. P. Narayanan for the appellant and Sri Christopher Abraham, learned standing counsel for the Income-tax Department. 2. The appellant claims to be a society established and registered under the provisions of the Kerala Co....