DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

iii) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law in allowing the additional claim of Rs. 7,90,94,700/- made by the assessee on account of amortization of Government Securities. (iv) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law in allowing

SIS LIMITED,PATNA vs. ACIT, DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes