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Case Law Details

Case Name : Enadimangalam Service Co-operative Bank Ltd. Vs ITO (ITAT Cochin)
Related Assessment Year : 2011-2012
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Enadimangalam Service Co-operative Bank Ltd. Vs ITO (ITAT Cochin)

As regards the interest on the investments with Co­operative Banks and other Banks, the co-ordinate Bench order of the Tribunal in the case of Kizhathadiyoor Service Co‑operative Bank Limited in ITA No.525/ Coch/ 2014 (order dated 20.07.2016), had held that interest income earned from investments with treasuries and banks is part of banking activity of the assessee, and therefore, the said interest income was eligible to b

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