THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD

Appeals are allowed as indicated above

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

91,428 Interest received from Treasury deposits 60,651 Total 62,52,991 5.1 The assessee, as per the certificate dated 01.11.2016 ITA Nos.142 & 323/2019; 5/2020 -11- of the Joint Registrar of Co-operative Societies (General) Trivandrum, claims to be a Primary Agricultural Credit Co- operative Society registered under the Kerala Co-operative Societies Act 1969. Admittedly, the assessee

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

Appeals are allowed as indicated above