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HC allowed Co-op. bank to deposit 1% of tax on addition made u/s 68 for hearing appeal

September 13, 2018[2018] 97 taxmann.com 46 (Kerala)
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IT : Where members of assessee co-operative bank was general public and marginalised sections, it was to be afforded opportunity to produce details of deposits before Commissioner (Appeals) and make pre-deposit of 1 per cent of tax on addition made under section 68 for hearing appeal

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