2021 (12) TMI 601

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....COME TAX DEPARTMENT RESPONDENT: SRI.M.GOPIKRISHNAN NAMBIAR, SRI.K.JOHN MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM AND ADV RAJA KANNAN JUDGMENT S.V.BHATTI,J. Heard Standing Counsel Mr.Christopher Abraham and Adv.Raja Kannan for parties. 2. The Principal Commissioner of Income Tax, Thiruvananthapuram is the appellant in these two appeals. The appeals are fi....