Court : Income Tax Appellate Tribunal ITAT Agra
Reported in : (2006)103ITD207Agra
..... extending credit facilities through implementation of various government sponsored schemes for social and economic upliftment of the weaker sections of the society and to small and marginal farmers, village artisans, landless labourers for the purpose of agriculture and allied activities, trade, commerce, etc. the assessee-bank is a scheduled commercial bank and is authorized to do ..... was that the order of the tribunal in the case of rayalaseema qramin bank (supra) pertains to slr as well as non-slr. the order of the bombay bench in the case of maharashtra state co-operative bank (supra) pertains to only non-slr and the observations on which reliance has been placed by the learned ..... only to the facts of these cases in which the judgment was given and the fact remains that in the facts, as placed earlier, their lordships of bombay high court held that no facts were investigated by any authority and the judgment was as such rendered on the facts available on record. considering the above .....
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