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2023 (2) TMI 19 - AT - Income TaxDeduction u/s 36(1)(viia) - provision for Bad and Doubtful debts - HELD THAT:- From perusal of record, we find that combination of this Bench in assessee’s own case for the A.Y. 2010-11 [2022 (5) TMI 856 - ITAT SURAT] has confirmed the order of Ld. CIT(A), thereby decided the appeal in favour of the assessee as held that that the provisions for bad and doubtful debts should be allowed u/s. 36(1)(viia), to the extent of provision made and available in the books of account, whether made in the current previous year. Thus, in view of the aforesaid factual discussion, we affirm the order of Ld. CIT(A) by adding our aforesaid observation. - Decided against revenue.
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