Bench: S/Shri Abraham P George, Am & George George K, Jm & (Asst Year 2010-11)) The Ernakulam Dist Coop Bank Ltd Vs The Jt Director Of Income Tax Kakkanad (Exemption) Kochi Kochi ( Appellant/Respondent) (Respondent/Appellant)
viia) is to be granted to the assessee. It is ordered accordingly. Hence, ground no.2 is allowed. Ground no.3: 6 Both the sides agree that this ground is connected with ground no.1. It was submitted by the ld AR that in the event that the assessee’s contention is accepted by the Hon’ble Supreme Court as regards the rural