TMI Blog2014 (3) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Hon ble Jurisdictional High Court of Kerala in the case of Lord Krishna Bank Ltd [ 2010 (10) TMI 860 - KERALA HIGH COURT] . Since both the tax authorities have followed the binding decision of the Hon ble Jurisdictional High Court in the case of Lord Krishna Bank Ltd. (supra), we do not find any reason to interfere with the decision rendered by Ld. CIT(A). Appeals filed by the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are being disposed of by this common order, for the sake of convenience. 2 I.T.A. Nos. 652 653 /Coch/2013 3. The solitary issue urged in both the appeals relates to the definition of Rural branch for the purpose of arriving at deduction u/s. 36(1)(viia) of the Act. 4. The facts relating to the above said issue are stated in brief. In terms of sec. 36(1)(viia)(a) of the Act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly claimed deduction on the advances where the population of the Ward was less than 10,000. However, the assessing officer rejected the said claim with the following observations:- It is noticed that the assessee has made a claim for deduction of 10% of advances made by rural branches amounting to ₹ 10,92,05,989 based apparently on a wrong interpretation of the meaning of PLACE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim made by it. 3 I.T.A. Nos. 652 653 /Coch/2013 5. In the appellate proceedings, the Ld CIT(A) dismissed the appeals filed by the assessee by following the decision rendered by Hon ble jurisdictional High Court in the case of Lord Krishna Bank (referred supra). Aggrieved, the assessee has filed these appeals before us. 6. At the time of hearing, both the parties agreed that the Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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