In the result, appeal filed by the assessee in ITA no
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
2) of the 1961 Act for ay:2010-11, the assessee was asked by AO to explain about the aforesaid claim of deduction. The assessee submitted before the AO that the said claim has been made as per RBI/NABARD instructions for provisioning on advances and other assets. It was submitted by the assessee before the AO that the banks