RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

disallowed the provision on account of his belief that\nprovision for NPA of loan accounts on contingency basis is not an allowable\ndeduction and the ld. CIT(A) had not decided the issue in his assessment order\npreferring rather to decide an issue that was not appeal before him i.e. the\ndisallowance on account of delay in deposit of employees

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria