In the result, the appeal of the Revenue in ITA No
section 43C of the Income-tax\nAct on the scheduled bank.\n11. Learned counsel for the appellants-Revenue placed reliance on the judgment\nin the case of Southern Technologies Ltd. (supra). However, this judgment\npertains to non-banking financial companies. UCO Bank's case (supra) and\nMercantile Bank Ltd. (supra) case squarely applies to the facts of the present case