Computation of Income in case of Bank which claims deduction u/s. 36(1)(vii) & 36(1)(viia) simultaneously

HIGH COURT OF GUJARAT Commissioner of Income-tax-I Versus UTI Bank Ltd. TAX APPEAL NOS. 1077 TO 1080 OF 2010 JUNE 27, 2012  ORDER Akil Kureshi, J. – Leave to amend the question of law framed in the respective appeals. 2. In all these appeals arising between the Income-tax Department and UTI Bank Limited the assessee a common question of law is involved. We have, therefore, heard these appeals together and propose to dispose them off by this common order. For the purpose of this order, we may notice the facts as arising in tax Appeal No.1077/2010 3. The respondent assess...