Appeals are disposed off in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
viia) or u/s 37(1) of the Act. Accordingly, he directed the Assessing Officer to give effect to this finding. 16 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. In view of discussion above, it is clear that the banks are required to make certain provisions under the guidelines of the RBI, but the allowably