Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
3. The grounds in ITA No. 329/Asr/2018 of the assessee is as follows: “1) That the Ld. CIT(A) Jammu has confirmed the action of the Ld AO with regard to disallowance of deduction claimed by I.T.A. No. 790/Asr/2017 5 & Others appeals the appellant Bank u/s 36(i)(viia) of the Act, in respect of Bari Brahmna Branch by respectfully