UCO BANK,KOLKATA vs. DCIT, CIRCLE -6, KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

36(1) (viia) of the Act had to be restricted to that amount only Since the language of the statute is clear and is not capable of any other interpretation, we are satisfied that no substantial question of law arises in this appeal for consideration by this court. The appeal is, accordingly, dismissed No costs.” UCO Bank

DCIT,CIRCLE-6, KOLKATA, KOLKATA vs. UCO BANK, KOLKATA

In the result, the appeal of the assessee in ITA No