https://www.taxtmi.com/caselaws?id=178245 The Tribunal dismissed the appeals filed by the assessee in relation to the entitlement to a deduction of 10% of the aggregate average advances made by rural branches under Section 36(1)(viia) of the Income Tax Act. The High Court's judgment clarified that co-operative banks can claim the deduction if their rural branches meet the specified criteria. Consequently, the Tribunal upheld the Revenue's position, leading to the dismissal of the assessee's appeals in I.T.A. Nos. 182 & 183/Coch/2014 on 27-06-2014. en-us Fri, 27 Jun 2014 00:00:00 +0530 Mon, 01 Feb 2016 10:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178245 The Tribunal dismissed the appeals filed by the assessee in relation to the entitlement to a deduction of 10% of the aggregate average advances made by rural branches under Section 36(1)(viia) of the Income Tax Act. The High Court's judgment clarified that co-operative banks can claim the deduction if their rural branches meet the specified criteria. Consequently, the Tribunal upheld the Revenue's position, leading to the dismissal of the assessee's appeals in I.T.A. Nos. 182 & 183/Coch/2014 on 27-06-2014. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178245