M/S JILA SAHAKARI KENDRIYA BANK MARYADIT,MANDSAUR vs. THE DCIT, RATLAM
In the result Ground No.1 & 2 raised by the
ITA 386/IND/2017[2012-13]Status: DisposedITAT Indore17 Aug 2018AY 2012-13
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Jila Sahakari Kendriya Dcit, Ratlam Bank Maryadit, Vs. Mhow-Neemuch Road, Mandsaur (M.P) (Appellant) (Respondent ) Pan No.Aaatj2383F Revenue By Shri Lalchand, Cit Assessee By Shri S.S. Deshpande,Ca Date Of Hearing 25.7.2018 Date Of 17.8.2018 Pronouncement
Section 143(3)Section 36(1)(viia)Section 36(1)(viii)
80P;
7[(vii) "non-banking financial company" shall have the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act,
1934 (2 of 1934);]
Section 36(1)(viii) in respect of any special reserve created and maintained by a specified entity, an amount not exceeding twenty per cent of the profits derived
