2016 (11) TMI 1722

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..... ng Counsel For the Respondent : Mr.Satish Parasaran JUDGMENT NOOTY.RAMAMOHANA RAO, J. The Revenue has preferred this Tax Case Appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 20.02.2014 in ITA No.2185/Mds/2013. 2. The following two substantial questions of law have been raised for consideration in th .....

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..... and those substantial questions of law were answered in favour of the Assessee and against the Revenue, as the Assessee is a mere Co-operative Society but not a Co-operative Bank. 4. In that view of the matter, we have not found any error committed by the Assessing Officer, the Appellate Authority and the Tribunal in coming to the conclusions to which they have arrived at. We subscribe to the sa .....

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