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In the result, appeal filed by the assessee in ITA no
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
D applicable to Scheduled co-operative banks.” 10 And ITA No. 136/ALLD/2015 ZilaSahkari Bank Limited Assessment Year: 2010-11 and 2011-12 By citing the above circular the appellant has argued that the intent of the legislature is to bring the taxability of co-operative banks at par with the other commercial bank. The legislation has restricted the benefit