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2015 (11) TMI 1626 - ITAT VISAKHAPATNAMAccrual of interest - additions made towards interest on NPAs - Held that:- Interest on a loan whose recovery is doubtful and which has not been recovered by the assessee-bank, but has been kept in a suspense account and has not been brought to the P&L a/c of the assessee, could not be included in the income of the assesse. The CIT(A) rightly deleted the additions towards interest on NPAs. There is no error or infirmity in the order of CIT(A). Accordingly, we direct the A.O. to delete the additions made towards interest on NPAs. See DCIT Vs. Durga Co-operative Urban Bank Ltd. [2011 (3) TMI 1552 - ITAT VISAKHAPATNAM]
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