RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW
In the result, both the appeals in ITA Nos
ITA 142/LKW/2024[2012-13]Status: DisposedITAT Lucknow30 Apr 2025AY 2012-13
Section 2(24)(x)Section 36(1)Section 36(1)(v)
2(24)(x) r.w.s.36(1)(va). It is observed that the assessee had not\nclaimed this deduction in its return of income, even though it had provided for the\nsame in its accounts. The assessee has prayed that the mistake in not claiming the\nspecific deduction in the return was unintentional and only due to a lack of\nknowledge
