Hospital or Part qualifies to be a plant, would be eligible for depreciation at the rate of 25%: Kerala HC [Read Judgment]

Fee for belated filing of TDS Statements cannot be imposed prior to the date of 1.06.2015: ITAT Kochi [Read Order]

No TDS on Interest Payment made by a Primary Agricultural Credit Society even in case of Belated Returns: ITAT Kochi [Read Order]

Benefit of Sec 80P cannot be denied to a primary Agricultural Credit Society on ground of belated returns: ITAT Kochi [Read Order]

A Co-operative Bank is not entitled to Deduction If none of its branches can be classified as a ‘Rural Branch’: ITAT Kochi [Read Order]