Mantola Co-Operative Thrift And Credit ... vs Commissioner Of Income Tax 21 on 17 July, 2017
"11. Upon careful consideration, we not that identical issue
was the subject matter of consideration by ITAT, Ahmedabad
Bench decision in the case of Dhanlaxmi Credit Cooperative
Society Ltd (supra), in which one of us, learned Judicial
Member, was a party. The concluding portion of the Tribunal's
decision is as under: