2009 (4) TMI 974

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..... substantial question of law :- a) Whether on the facts and in law and in the circumstances of the case, the ITAT is right in allowing the assessee's claim of bad debts of ₹ 19,08,150/- out of the total claim of ₹ 23,42,008/- ? b) Whether on the facts and circumstances of the case, the ITAT was justified in concluding that the provision of section 40(a) (i) read with section 195 of .....

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..... International Bank SAOG (unreported). 3. So far as question (b) & (c) are concerned, the same revolve around appreciation as evidence as evident from the order of the Tribunal more particularly paragraph No.9. In this view of the matter, no substantial question of law arise in this appeal. Appeal is, therefore, dismissed in limini with no order as to costs.
Case laws, Decisions, Judgements, O .....

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