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2021 (8) TMI 747 - AT - Income TaxDeduction u/s 36(1)(viia) of provision for non-performing assets (NPA) - provision for Bad & Doubtful Debts claimed by the assessee -HELD THAT:- As obvious that Co-ordinate Benches of ITAT, Delhi have decided identical issue in favour of the assessee in similar facts and circumstances, in Assessment Year 2012-13 and in Assessment Year 2013-14 in assessee’s own case, [2019 (12) TMI 978 - ITAT DELHI] and in [2020 (1) TMI 1498 - ITAT DELHI] respectively. Neither side has brought any materials for our consideration to persuade us to take a view different from the view already taken by Co-ordinate Benches of ITAT, Delhi in assessee’s own case in aforesaid appeals. This appeal filed by Revenue is dismissed.
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