Deduction Claim u/s 36(1)(viia) Denied; Recompute Using 1991 Census for Rural Branch Advances.
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....Decline of claim of deduction u/s 36(1)(viia) of the Act with reference to the advance made by rural branches - Assessing Officer to recompute the amount of deduction eligible u/s 36(1)(viia) of the Act as per Census of 1991 rather than as per Census of 2001 - AT....


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