THE THALIPARAMBA CO-OP URBANK BANK LTD,TALIPARAMABA vs. THE PR.CIT, KOZHIKKODE

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

68 of 2014. High Court of Judicator of Bombay, Bench at Aurangabad) and other decisions on this point. The Ld. AR also submitted that section 43D of the Income tax Act had been amended subsequently by Finance Act 2017, by including therein the words "Co-op. banks" for the purpose of deduction with effect from 01/04/2018. Though this amendment

THE ITO,, COCHIN vs. SRI.ABRAHAM VARGHESE CHARUVIL, COCHIN

In the result, the appeal filed by the Revenue is dismissed