9911796707
TMI Blog2014 (9) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... tyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Bank Limited (187 ITR 541)? (b) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the investments 'Held To Maturity' (HTM) be treated as stock in trade and to delete the addition made on account of Amortization of Government Securities? (c) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in deleting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n State Bank of Hyderabad v. Commissioner of Income Tax (151 ITR 703) and held that it is an allowable deduction. As regards the deduction towards staff fraud, the Tribunal followed the decision of the Amritsar Bench which, in turn, had followed the decision of the Gujarat High Court. It is not stated before us that the aforesaid decision, which has been followed by the Tribunal, has been ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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