https://www.taxtmi.com/caselaws?id=325536 The ITAT dismissed the Revenue's appeals for all assessment years, upholding the Co-operative Bank's stance on accrued interest on NPA accounts, disallowance under Section 14A, bad debts written off under Section 36(1)(viia), amortization of premium paid on investments, and depreciation on investments. The decisions aligned with RBI guidelines, CBDT Circulars, and judicial precedents, emphasizing the principles of real income and proper application of statutory provisions. en-us Wed, 20 Jan 2016 00:00:00 +0530 Mon, 21 Mar 2016 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325536 The ITAT dismissed the Revenue's appeals for all assessment years, upholding the Co-operative Bank's stance on accrued interest on NPA accounts, disallowance under Section 14A, bad debts written off under Section 36(1)(viia), amortization of premium paid on investments, and depreciation on investments. The decisions aligned with RBI guidelines, CBDT Circulars, and judicial precedents, emphasizing the principles of real income and proper application of statutory provisions. Case-Laws Income Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325536