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2016 (7) TMI 308 - AT - Income TaxAddition on account of interest overdue on NPA - Held that:- Since the Tribunal has already decided the issue in favour the assessee by deleting the disallowance of overdue interest on NPA in A.Yrs. 2008-09 and 2009-10, therefore, following the order of the Tribunal in assessee’s own case in the preceding 2 years and in absence of any contrary material brought to our notice by the Ld. Departmental Representative against the order of the Tribunal, the order of the CIT(A) on this issue is set aside and the grounds raised by the assessee are allowed Interest on Agricultural Credit Stabilisation Fund added as income of the Bank - Held that:- At the above ground has been decided against the assessee by the order of the Tribunal for A.Yrs. 2008-09 and 2009-10. In view of the above submission of the Ld. Counsel for the assessee the ground of appeal by the assessee is dismissed.
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