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TMI Blog2013 (1) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... led under Section 260 (A) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against the order dated 30.7.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench "A" New Delhi (hereinafter referred to as the 'Tribunal'). The Income Tax Department has proposed the following substantial questions of law said to be arising out of the order of the Tribunal: - "(1) Whether on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive Bank. In clause 41 of the bye laws the respondent-assessee was required to give loan and advances to women members only. It had filed its return of income showing the income from the banking business of Rs. 51,73,900/-. The entire income was exempted under Section 80P of the Act. The Assessing Officer, however, while computing the income in the assessment proceedings had granted the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that this Court in Income Tax Appeal No.509 of 2009, The Commissioner Of Income Tax, Muzaffarnagar and Another Vs. M/s Muzaffarnagar District Co-operative Bank Ltd., decided on 8.11.2012, Income Tax Appeal No.236 of 2009, The Commissioner Of Income Tax, Ghaziabad Vs. M/s Ghaziabad Zila Sahkari Bank, Ghaziabad, decided on 29.11.2012 and Income Tax Appeal No.223 of 2009, The Commissioner Of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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