INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

d) "scheduled bank" shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36; (e) – (f) … (g) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section