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2014 (2) TMI 1397 - AT - Income TaxExcess deduction claimed u/s 36(1)(viia) - excess deduction of 10% of average advances of rural branch is available to rural branches and as per explanation (ia) below section 36(1)(viia) ‘rural branch means a branch of schedule bank or a non schedule bank (and thus rural branch of a cooperative bank is not covered) - CIT-A deleted the addition - HELD THAT:- In the present case, it is noticed that the Ld. CIT(A) decided the issue in favour of the assessee in consonance with the decisions taken by the coordinate benches of the ITAT at Jaipur [2014 (1) TMI 833 - ITAT JAIPUR] and Cochin [2012 (5) TMI 22 - ITAT COCHIN]. He has followed the decision of.Jaipur Central Co-operative Bank Ltd. [2014 (1) TMI 833 - ITAT JAIPUR]. We, therefore, do not see any merit in this appeal of the department.
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