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2019 (1) TMI 1917

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....017 - -<br>Income Tax<br>Shri Mahavir Prasad&nbsp;And Shri Amarjit Singh, JJ. Appellant&nbsp;by: Shri Mudit Nagpal, Sr. D.R. Respondent by: Shri Mehul Talera, A.R. ORDER AMARJIT SINGH, J. ....

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....istrict Central Co-operative Bank Ltd. vs. ITO (2001) 119 Taxman 785 (SC) wherein it is held that locker rent derived by assessee was income from business of banking. In the light of the aforesaid fac....

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