https://www.taxtmi.com/caselaws?id=265653 The Tribunal allowed the appeal, ruling in favor of the appellant, holding that the branch at Juchandra Naigaon qualified as a rural branch under section 36(1)(viia) of the Income Tax Act. The decision was based on the specific population criteria of the village where the branch was located, aligning with the interpretation provided by the Kerala High Court in a similar case. en-us Fri, 25 Jul 2014 00:00:00 +0530 Tue, 13 Oct 2015 21:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265653 The Tribunal allowed the appeal, ruling in favor of the appellant, holding that the branch at Juchandra Naigaon qualified as a rural branch under section 36(1)(viia) of the Income Tax Act. The decision was based on the specific population criteria of the village where the branch was located, aligning with the interpretation provided by the Kerala High Court in a similar case. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265653