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2014 (11) TMI 185 - HC - Income TaxAdmission of appeal – Substantial question of law framed – Held that:- Following substantial question of law framed for adjudication - Whether the Tribunal was right in holding that the assessee, a cooperative bank, is entitled to exclude interest accrued but not paid for the purpose of taxation on assets shown under the heading ‘non-performing assets’ as per the guidelines issued by the Reserve Bank of India.
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