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2023 (10) TMI 1244 - DELHI HIGH COURTAddition u/s 14A - shares as held as stock-in-trade - HELD THAT:- As assessee was a nationalised bank and that in terms of the judgment rendered in Maxopp Investment Ltd [2018 (3) TMI 805 - SUPREME COURT] qua shares are held as stock-in-trade, the provisions of Section 14A would have no applicability. Tribunal has correctly deleted the disallowance made under Section 14A as the subject shares were concededly held as stock-in-trade. HTM Securities - This issue is covered by the decision rendered in Oriental Bank of Commerce [2016 (5) TMI 1514 - DELHI HIGH COURT] Thus, having regard to the decision of the coordinate bench, in our view, no substantial question of law arises for our consideration qua this issue. Depreciation on temporary erections - As applying the principle of consistency, in the AYs in issue, the respondent/assessee should have been allowed depreciation on temporary structures. Interest on overdue deposits - Said issue is covered by the decision of Oriental Bank of Commerce v. Additional Commissioner of Income Tax. [2018 (1) TMI 904 - DELHI HIGH COURT]. Disallowance of provision made for bad and doubtful debts u/s 36(1)(vii) - This issue is squarely covered in favour of assessee by virtue of the judgment rendered by the Supreme Court in Vijaya Bank v. CIT [2010 (4) TMI 46 - SUPREME COURT]
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