In the result, appeal filed by the assessee in ITA no
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
b)— (c)-- Explanation: in this rule, “rural branch” and “scheduled bank” shall have the meaning assigned to them in the Explanation to clause (viia) of sub section (1) of section 36.” In the light of above rules, which do not include non-scheduled bank nothing say of a co-operative bank, the benefit of deduction upto 10% in the case