AdvertisementKerala State Co-Operative Agricultural And Rural Development Bank Ltd. Vs Assessing Officer (Supreme Court of India) The Supreme Court considered a batch of appeals arising from the judgment of the Kerala High Court dated 26 November 2015, the order of the Commissioner of Income Tax (Appeals) dated 8 August 2016, and the order of the Income Tax Appellate Tribunal dated 7 February 2019. The common issue was whether the appellant, Kerala State Co-Operative Agricultural and Rural Development Bank Ltd., was entitled to deduction of the whole of its profits and gains under Section 80P of the Income...