Income Tax Officer, Ward-3(4), , Petlad vs Alarsa Nagrik Co.Operative Credit ... on 10 April, 2017
6. A similar view has been taken by the Co-ordinate Bench in the matter of ITO,
Ward-3(4), Petlad (Baroda) vs. The Alarsa Nagrik Cooperative Bank Society
Ltd. in ITA No. 2072/Ahd/2014 order dated 10.04.2017 wherein Co-ordinate
Bench has held as under: