https://www.taxtmi.com/caselaws?id=298690 The ITAT upheld the decision of the ld. CIT (A) in favor of the assessee, ruling that cooperative banks are entitled to deductions under section 36(1)(viia) of the IT Act. The ITAT dismissed the department's appeal, affirming the deletion of the addition made by the Assessing Officer. The decision aligned with previous judgments supporting cooperative banks' eligibility for the claimed deductions, leading to the department's appeal being rejected. en-us Thu, 20 Feb 2014 00:00:00 +0530 Tue, 16 Nov 2021 09:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298690 The ITAT upheld the decision of the ld. CIT (A) in favor of the assessee, ruling that cooperative banks are entitled to deductions under section 36(1)(viia) of the IT Act. The ITAT dismissed the department's appeal, affirming the deletion of the addition made by the Assessing Officer. The decision aligned with previous judgments supporting cooperative banks' eligibility for the claimed deductions, leading to the department's appeal being rejected. Case-Laws Income Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298690