2022 (4) TMI 317

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....rge 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 Counsel of the assessee that the assessee, Indian....

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....e 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 assessing officer for fresh adjudication. 2. Is the appellan....

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....o 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 objective of running coffee house and restaurants by the workers who h....

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....he 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 other person is employed in the society and the income is wholly d....