THE CENTRAL BOARD OF DIRECT TAXES vs MUTHUKULAM SERVICE CO-OPERATIVE BANK LTD. — WA/3048/2025

1.THE CENTRAL BOARD OF DIRECT TAXES

Adv. CHRISTOPHER ABRAHAM, ADDITIONAL STANDING COUNSEL, INCOME TAX DEPARTMENT

2.PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

Adv. CHRISTOPHER ABRAHAM, ADDITIONAL STANDING COUNSEL, INCOME TAX DEPARTMENT

1.MUTHUKULAM SERVICE CO-OPERATIVE BANK LTD.

2.KUMARAPURAM SERVICE CO-OPERATIVE BANK LTD NO 2147,

3.MAHADEVIKAD SERVICE CO-OPERATIVE BANK LTD

4.RAMAPURAM NORTH AISWARIYAPRADAYANI SERVICE CO-OPERATIVE BANK LTD, NO

5.PALLIPAD SERVICE CO-OPERATIVE BANK LTD, NO 1744,

6.CHINGOLI SERVICE CO-OPERATIVE BANK LTD, NO 12,

7.KANDALLORE FARMERS SERVICE CO-OPERATIVE BANK LTD, NO

8.PUTHIYAVILA SERVICE CO-OPERATIVE BANK LTD.NO631,

9.CHINGOLI SERVICE CO-OPERATIVE BANK LTD, NO 1887,

10.CHEPPAD SERVICE CO-OPERATIVE BANK LTD,NO A 702,

11.HARIPAD SERVICE CO-OPERATIVE BANK LTD NO 3354,

12.KARTHIKAPPALY SERVICE CO-OPERATIVE BANK LTD NO 2301,

13.KARUVATTA SERVICE CO-OPERATIVE BANK LTD , NO 1742,

14.GOVT. EMPLOYEES CO.OP. BANK LTD, NO A 245,

15.KAYAMKULAM VILLAGE SERVICE CO-OPERATIVE BANK LTD, NO 1596,

16.KARUVATTA SERVICE CO-OPERATIVE BANK LTD NO 2145,

17.PERUMPALLY SERVICE CO-OPERATIVE BANK LTD NO 1746,

18.PULLIKANAKKU SERVICE CO-OPERATIVE BANK LTD, NO 781,

19.KAPPIL SERVICE CO-OPERATIVE BANK LTD, NO 1594,

20.PUTHUPPALLY VILLAGE SERVICE CO-OPERATIVE BANK LTD, NO 1900,

21.MUTHUKULAM SERVICE CO-OPERATIVE BANK LTD NO 1741,

22.KAYAMKULAM SAHAKARANA BANK LTD, NO A 421,

23.PALLIPPAD SERVICE CO-OPERATIVE SOCIETY LTD NO 1777,

24.ALAPPEY DISTRICT TRAVANCORE DEVASWOM BOARD EMPLOYEES CO. OPERATIVE SOCIETY LTD NO A

25.HARIPAD GOVERNMENT SERVANT'S CO-OPERATIVE SOCEITY LTD, NO A

26.KARTHIKAALLY RURAL WELFARE CO-OPERATIVE SOCIETY LTD, NO A 1193,

27.MELPADOM SERVICE CO-OPERATIVE SOCIETY LTD NO 182,

28.KARUVATTA NORTH SERVICE CO-OPERATIVE SOCIETY LTD, NO 1237,

29.UNION OF INDIA

30.THE KERALA STATE CO-OPERATIVE BANK LTD,

31.STATE OF KERALA