https://www.taxtmi.com/caselaws?id=378131 Interest accrued on non-performing assets of a cooperative bank, and the applicability of section 43D and related Reserve Bank of India Act exclusions, were stated to be governed by this Court's earlier decision in ITA-349-2017. The present revenue appeal was treated as covered by that precedent, with the Court noting that the factual and legal issues were identical and that no fresh adjudication of the substantive tax questions was required. The appeal was therefore dismissed in terms of the prior ruling, leaving the earlier legal conclusions to control the treatment of such interest and the statutory position of cooperative banks. en-us Wed, 27 Mar 2019 00:00:00 +0530 Tue, 09 Apr 2019 06:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378131 Interest accrued on non-performing assets of a cooperative bank, and the applicability of section 43D and related Reserve Bank of India Act exclusions, were stated to be governed by this Court's earlier decision in ITA-349-2017. The present revenue appeal was treated as covered by that precedent, with the Court noting that the factual and legal issues were identical and that no fresh adjudication of the substantive tax questions was required. The appeal was therefore dismissed in terms of the prior ruling, leaving the earlier legal conclusions to control the treatment of such interest and the statutory position of cooperative banks. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378131