COMMISSIONER OF INCOME TAX-II Vs. THE GURDASPUR PRIMARY CO-OPERATIVE AGRICULTURE DEVELOPMENT BANK LTD.

JUDGEMENT

(1.) COUNSEL for the revenue fairly concedes that the question of law framed in the present appeal has been answered against the revenue in ITA No. 27 of 2012, titled "Commissioner of Income Tax -II, Amritsar v. Pathankot Primary Co -operative Agriculture Development Bank Ltd., decided on 18.09.2012. In view of the statement made by counsel for the revenue, as question of law framed in the present appeal has been answered against the appellant, in the aforesaid judgment, the appeal is dismissed, in terms thereof.