https://www.taxtmi.com/caselaws?id=56563 The Tribunal upheld the CIT(A)'s decision, allowing the interest income, commission, exchange, brokerage, and locker rent as part of the banking business and eligible for deduction under section 80P(2)(a)(i). The rejection of the books of account under section 145(3) by the Assessing Officer was found unjustified. en-us Mon, 17 Jul 2006 00:00:00 +0530 Sat, 04 Dec 2010 15:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56563 The Tribunal upheld the CIT(A)'s decision, allowing the interest income, commission, exchange, brokerage, and locker rent as part of the banking business and eligible for deduction under section 80P(2)(a)(i). The rejection of the books of account under section 145(3) by the Assessing Officer was found unjustified. Case-Laws Income Tax Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56563