36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative (CIT-DR) for the 24 Bharuch Dist. Central Co-Op.Bank Ltd. AYs 12-13, 14-15, 09-10-11-12 revenue and the learned authorised representative (ld AR) for the assessee and have gone through the orders