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2021 (9) TMI 215 - AT - Income TaxProvision for bad and doubtful debts - only reason for which the claim of the assessee is disallowed is because assessee has not made any provision in the books of accounts - HELD THAT:- As relying on assessee's own case [2020 (2) TMI 1558 - ITAT DELHI] we hereby remand the matter to the file of the Assessing Officer to examine the provisions with reference to the final accounts of the assessee. Difference in the P&L account and computation of income - difference between the profit as per the P&L account and the profit declared in the computation of income - HELD THAT:- CIT(A) held that the assessee failed to submit the reconciliation statement whereas the contention of the assessee before the Tribunal was that the assessee has duly submitted the reconciliation statement as per the memorandum of changes. The same has been duly enclosed at page no. 5 of the paper book reflecting the contraction - AO is directed to verify the same with regard to books of accounts before accepting the reconciliation. In the result, the appeal of the assessee on this ground is allowed.
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