STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE
ITA 661/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12
Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am
For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)
44A)/8/64-ITJ] dt. 21.10.1965 was issued in respect of the method to be followed for calculating the limit in Rule 88 with regard to "initial contribution" and the conditions applicable for later
"lumpsum contribution." In the appellant's case Rule 88 is not applicable since the fund in question is already in existence through the "initial contributions" made when