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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Interest on bad debts: section 43D governs classification and recognition of doubtful advances by financial institutions.</h1> Application of section 43D governs interest recognition for public financial institutions, scheduled banks and State financial bodies by categorising interest into specified bad and doubtful debt classes. It defines non-viable or sticky advances through prolonged irregularities and signs of borrower sickness (stagnation, overdrafts, overdue bills or instalments, delayed reporting, diversion of funds, liquidity pressure, auditor-noted irregularities, sustained losses) and distinguishes shorter-term irregularities. Additional categories include advances recalled, suit-filed accounts, decreed debts, and debts doubtful due to security shortfalls or enforcement difficulties.

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