In the result, appeals filed by the Revenue are dismissed and the assessee’s C
Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony
disallowing the expenditure incurred on account of interest on deposits due to non availability of Form 15G/15H ignoring that the branches are in rural areas and more than 100 branches are involved, it had difficulty in collecting the same as date pertains almost prior to 8 years. 3. For these and any other grounds which may be raised