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2000 (6) TMI 806 - ITAT BANGALORE
Extract:
....... 2 per cent of the advances made by the rural branches "in accordance with the provisions of this section" Emphasis supplied . 22. In the light of the foregoing discussion we hold that the impugned order is liable to be cancelled on ground of jurisdiction as well as on merits. We order accordingly. 23. In the result the appeal is allowed.