State Bank Of India (Sbi) Employees ... vs Commissioner Of Income Tax, Ahmedabad 1 on 11 November, 2016
11.2 At this point, we also find it pertinent to refer the decision of
Hon'ble Gujarat High Court in the case of State Bank of India (SBI) vs.
CIT reported [2016] 72 taxmann.com 64 wherein ratio of Hon'ble
Karnataka High Court in the case of Tumkur Merchants Souharda Credit
Cooperative Ltd(supra) was distinguished by holding that the ratio of the
Hon'ble Supreme Court in Totgars Co-operative Sale Society(supra) was
.