ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

In the result, appeal filed by the assessee in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

43D of the Act. The Ld. AR wants to state that the co-operative banks have not been excluded from the benefit under reference as no such provision is brought on statute in the context of Section 36(1)(viia). The A.R. has vehemently argued that the co-operative banks falls in the category of non-scheduled bank. In accordance

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR