In the result these appeals by the assessee and revenue stand allowed for statistical purposes
Bench: Shri Shamim Yahya & Shri Ram Lal Negi..
capitals. ' The Hon'ble Supreme Court in the cases of (1) Mehsana District Central Co-operative Bank Ltd vs. ITO (2001) 170 CTR (SC) 169: (2001) 251 ITR 522(SC): (2001) 119 TAXMANN 785(SC) and (2) CIT vs. Ramnathapuram Distt. Co-op. Central Bank Ltd. (2002) 1756 CTR (SC) 297: (2002) 255 ITR 423 (SC): (2002) 123 TAXMANN