2022 (4) TMI 317

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.... Sreedharan, Advocate ORDER Per George Mathan , JM This is an appeal filed by the Revenue against the order of the learned CIT(A)-V, Kochi in appeal No. ITA-40/R-II/TCR/CIT(A)-V/2010-11 dated 14.01.2010 for AY 2008-09. 2. Smt. J.M. Jamuna Devi, Sr. DR appeared for the Revenue and Shri T.M. Sreedharan, Advocate appeared on behalf of the assessee. 3. It was submitted by the learned Co....

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....bunal dated 12.04.2013 was challenged before the Hon'ble High Court of Kerala in ITA No. 86 of 2015 and the same came to be disposed off by order dated 10th August, 2021 wherein the Hon'ble High Court reframed the question of law as follows:- "1. Whether the Income Tax Appellate Tribunal was justified in remanding the claim for exemption under Section 80P(2)(a)(vi) to the assessin....

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....the members of the assessee society the voting rights. It was also submitted that there were other employees also in the restaurant run the assessee. They were causal labourers and they were taken only when there was shortage of regular staff of the assessee who are none other than members of the assessee society. It was the submission that the assessee society has been created with the main objec....

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....ciety. Further, after examining the bylaws he also confirmed that the society itself is constituted by the workers for their own mutual benefit and they themselves do the work and run the coffee house. The Revenue has not been able to produce any evidence to dislodge this finding. That would not in any way violate the objective of the society. In para 6.1 the learned CIT(A) gives a finding that no....