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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>ITAT affirms CIT(A) allowing bad debt deduction as business loss under s. 28(1) for asst. yr. 1993-94</h1> The ITAT upheld the CIT(A)'s decision to allow the deduction of bad debt as a business loss under s. 28(1) of the Act for the asst. yr. 1993-94, ... - The Revenue appealed against the deletion of an addition of Rs. 1,07,469 made by the AO on account of bad debt for asst. yr. 1993-94. The CIT(A) allowed the deduction as a business loss under s. 28(1) of the Act, citing relevant court decisions. The ITAT upheld the CIT(A)'s decision, stating that the non-recovery of advances represents a loss in business transactions, and dismissed the Revenue's appeal.

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