Case Laws Analysis Followed on Sant Sopankaka Sahakari Bank Ltd. v. Dy. CIT 2020 TaxPub(DT) 0153 (Pune-Trib) Followed CIT v. Deogiri Nagari Sahakari Bank Ltd. & Ors. 2015 TaxPub(DT) 3300 (Bom-HC) Followed CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 167/PUN/2015, ITA Nos. 465 to 467/PUN/2016, ITA No. 1618/PUN/2016 & ITA No. 762/PUN/20162018 TaxPub(DT) 7669 (Pune-Trib) : (2019) 174 ITD 0303 : (2019) 199 TTJ 0102 SUBSCRIBE FOR FULL CONTENT