IT : It cannot be said that interest relatable to NPAs is includible in total income of a non scheduled co-operative bank on accrual basis

IT : It cannot be said that interest relatable to NPAs is includible in total income of a non scheduled co-operative bank on accrual basis

[2015] 57 taxmann.com 183 (Pune - Trib.)

IN THE ITAT PUNE BENCH 'B'

Assistant Commissioner of Income-tax

v.

Solapur Siddheshwar Sahakari Bank Ltd.