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Case Law Details

Case Name : ACIT Vs Jila Sahakari Kendriya Bank (ITAT Indore)
Appeal Number : ITA No. 455/Ind/2018
Date of Judgement/Order : 28/04/2023
Related Assessment Year : 2014-15
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ACIT Vs Jila Sahakari Kendriya Bank (ITAT Indore)

ITAT Indore holds Provision for Standard Assets as Allowable Deduction under Section 36(1)(viia) of Income Tax Act, 1961

Facts:

  • The assessee had claimed a total deduction of Rs. 10,00,00

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