Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
55, 68, 69, 72, 73, 74, 75 & 76 of 2017 in the case of M/s.Vazhappally Service Co-operative Bank Ltd. & Othrs. Has over ruled the decision in the case of Chirakkal Service Co-operative Bank Ltd. (384 ITR 490) and held that the decision of the Division Bench in Perinthalmanna Service Co-operative Bank Ltd. (363 ITR 268) has been