In the result, appeal filed by the assessee in ITA no
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
56 of the Banking Regulation Act, 1949 . It was submitted that Income-Tax Appellate Tribunal, Lucknow Bench’s decision in case of Mansarovar Urban Co-operative Bank Ltd v. DCIT, reported in (2010) 126 ITD 72(Lucknow) was a decision which was for ay prior to amendment made to Section 36(1)(viia) by Finance Act, 2007 w.e.f