THE COMMISSIONER OF INCOME TAX, SALEM Vs. M/S. S-1308 AMMAPET PRIMARY AGRICULTURAL CO-OPERATIVE BANK LTD.

JUDGEMENT

(1.) This Appeal has been filed by the Revenue against the order of the Income Tax Appellate Tribunal Madras 'C' Bench dated 23/9/2015 in I.T.A. No. 825/Mds/2015.

(2.) The facts of the case are as follows :-

(3.) Being not satisfied with the order of the Income Tax Appellate Tribunal, in I.T.A. No. 825/Mds/2015, the Revenue has filed the instant appeal, on raising the following substantial questions of law:-