THE PRINCIPAL COMMISSIONER vs. SHRI LAXMI SAHAKARI BANK NIYAMIT
In the result, appeals filed by the Revenue stands
ITA/100087/2015HC Karnataka29 Jan 2018
Bench: JOHN MICHAEL CUNHA,S.SUJATHA
Section 145Section 194A(3)(v)Section 260A
Section 194A(3)(v) of the Income Tax Act,
1961 applies to all co-operative societies
: 4 :
including
societies
engaged
in
the
business of banking?
c) Whether on facts and circumstances of
the case and in law the Tribunal was right
in upholding the depreciation