https://www.taxtmi.com/caselaws?id=416263 The Tribunal allowed the appeals of the assessee for AYs 2011-12 to 2014-15, recognizing operational challenges and substantial compliance. Emphasizing proper documentation, it acknowledged difficulties faced by a rural bank with illiterate depositors. The decision highlighted a balanced approach in applying statutory requirements, considering specific context and evidence. en-us Mon, 29 Nov 2021 00:00:00 +0530 Wed, 22 Dec 2021 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416263 The Tribunal allowed the appeals of the assessee for AYs 2011-12 to 2014-15, recognizing operational challenges and substantial compliance. Emphasizing proper documentation, it acknowledged difficulties faced by a rural bank with illiterate depositors. The decision highlighted a balanced approach in applying statutory requirements, considering specific context and evidence. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416263