2014 (10) TMI 1023

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..... cability of definition of rural branch in Explanation (ia) to section 36(1)(viia) to co-operative banks - HELD THAT:- Tribunal dismissed the appeal following the judgment of this Court in CIT v. Lord Krishna Bank [ 2010 (10) TMI 860 - KERALA HIGH COURT] . The appellant also does not have a case that the principles laid down in Lord Krishna Bank (supra) are inapplicable to this case and instead wha .....

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..... ed by the Income Tax Appellate Tribunal in I.T.A.No.152/2012, which was an appeal filed by the appellant herein in relation to assessment year 2007-2008. The Tribunal dismissed the appeal following the judgment of this Court in CIT v. Lord Krishna Bank [339 ITR 606]. The appellant also does not have a case that the principles laid down in Lord Krishna Bank (supra) are inapplicable to this case and .....

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