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2019 (8) TMI 1447 - AT - Income TaxDisallowance of deduction u/s. 36(1)(viia) - AO noted that the assessee was not having any rural branches and hence was not eligible to claim the deduction u/s. 36(1)(viia) - HELD THAT:- The issue arising in the present appeal is identical to the issue before the Tribunal in Bhagini Nivedita Sahakari Bank Ltd. Vs. Deputy Commissioner of Income Tax [2018 (12) TMI 322 - ITAT PUNE] and following the same parity of reasoning, we hold that the assessee is entitled to claim the aforesaid deduction u/s. 36(1)(viia) - Decided in favour of assessee.
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