Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 330 - ITAT INDOREDecline of claim of deduction u/s 36(1)(viia) of the Act with reference to the advance made by rural branches - assessee has classified rural branches on the basis of 1991 census whereas as per the Assessing Officer, census of 2001 was published in public domain on 26.3.2001 as mentioned in Census of 2001 Series 1 issued by Registrar General and Census Commissioner, India, at Part-V page XII of the said report – Held that:- Assessing Officer to recompute the amount of deduction eligible u/s 36(1)(viia) of the Act as per Census of 1991 rather than as per Census of 2001 which was not available in the public domain as on the first day of the relevant assessment years under consideration - appeals of the assessee are partly allowed for statistical purposes
|