2023 (8) TMI 1360

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..... ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI ) 1. For the assessment year 200405 the Revenue has filed this appeal raising following questions for our consideration. "(A) Whether the Appellate Tribunal has erred in allowing the bad debt claim of the assessee ignoring the fact that the debts in question were not trading debts of the assessee as required u/s.36(1) (viii) of the Act ? .....

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..... in not following the decision of the Hon'ble Supreme Court in the case of Maxopp Investment Ltd vs. CIT, New Delhi, which has applied the "theory of apportionment" of expenses (including interest)?" 2. Questions (A) to (D) have been considered by us in a separate order passed by us today in Tax Appeal No.1024 of 2018. Questions (E) and (F) have been considered in Tax Appeal No.1023 of 2018 a .....

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