Case Laws Analysis Supported in Vasavi Credit Co-Operative Society Ltd. v. ITO 2021 TaxPub(DT) 0516 (Bang-Trib) Relied on on ITO v. Thariode Service Co-operative Bank Ltd. & Ors. 2018 TaxPub(DT) 1741 (Coch-Trib) Distinguished on Coimbatore District Central Co-operative Bank Ltd. v. ITO 2016 TaxPub(DT) 0281 (Mad-HC) Applied on Asstt. CIT v. Suman Construction 2009 TaxPub(DT) 1242 (Pune-Trib) Followed on Asstt. CIT v. Assandh Co-op. Marketing-cum-Processing 2008 TaxPub(DT) 1425 (Del-Trib) Applied on Banque Nationale De Paris v. CIT 1999 TaxPub(DT) 1187 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 0908 (Bom-HC) : (2004) 265 ITR 0423 : (2003) 184 CTR 0343 : (2004) 134 TAXMAN 0001The Jalgaon District Central Co-operative Bank Ltd. & Anr. v. Union of Indi INCOME TAX SUBSCRIBE FOR FULL CONTENT