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    <title>2005 (11) TMI 181 - ITAT BOMBAY-I</title>
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    <description>The Tribunal allowed both appeals, directing the AO to delete the disallowance of deduction under Section 80P for the profits from ready forward transactions and broken period interest. The additional ground of appeal was found to be substantive, and the charges specified for the appellant-bank were not upheld based on the Jankiraman Committee&#039;s findings. The issue of pro rata expenditure was rendered infructuous.</description>
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      <description>The Tribunal allowed both appeals, directing the AO to delete the disallowance of deduction under Section 80P for the profits from ready forward transactions and broken period interest. The additional ground of appeal was found to be substantive, and the charges specified for the appellant-bank were not upheld based on the Jankiraman Committee&#039;s findings. The issue of pro rata expenditure was rendered infructuous.</description>
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