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2019 (3) TMI 726 - AT - Income TaxAccrual of income - accrued interest on NPA's as per section 43D r.w.r 6EA - addition of interest on NPA when the said interest has accrued to the bank as per the mercantile system of accounting followed by it - method of accounting - HELD THAT:- We have perused the case record and heard the submissions of the Ld. DR . We find that the decision of the Ld. CIT(Appeals) in this case is founded on the basis of assessee’s own case for assessment years 2009-10 and 2010- 11 which has been decided in favour of the assessee by Co-ordinate Bench of the Tribunal, Pune relying upon the decision of M/s. Deogiri Nagari Sahakari Bank [2015 (1) TMI 1218 - BOMBAY HIGH COURT]. Accordingly, we do not find any infirmity in the findings of the Ld.CIT(Appeals) which is, therefore, upheld. Hence, grounds raised by the Revenue are dismissed.
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