https://www.taxtmi.com/caselaws?id=67582 The ITAT held that supervision and technical assistance provided by the bank for construction of warehouses constituted part of banking business, with related income or loss to be treated as such. Charges for duplicate pass-books and other incidental charges were also deemed part of banking business income. The ITAT upheld the bank's position, setting aside the CIT (A) order. en-us Thu, 18 Dec 1986 00:00:00 +0530 Fri, 11 Mar 2011 14:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67582 The ITAT held that supervision and technical assistance provided by the bank for construction of warehouses constituted part of banking business, with related income or loss to be treated as such. Charges for duplicate pass-books and other incidental charges were also deemed part of banking business income. The ITAT upheld the bank's position, setting aside the CIT (A) order. Case-Laws Income Tax Thu, 18 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67582