BAITARANI GRAMYA BANK,BHUBANESWAR vs. ACIT, BALASORE
In the result, appeal is partly allowed
ITA 318/CTK/2013[2008-09]Status: DisposedITAT Cuttack24 Aug 2017AY 2008-09
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 36(1)(vii)Section 36(1)(viia)
disallowed balance amount of Rs.32,13,587/-.
18. Before us, ld A.R. submitted that the Hon’ble Calcutta High Court in
the case of Exide Industries Ltd., (supra) has held as under:
Asse ssment Years : 2 008 -09 & 20 09- 201 0
…”The original section was incorporated to plug in deductions claimed by not discharging statutory liabilities. Provision was subsequently