https://www.taxtmi.com/caselaws?id=61913 The Tribunal dismissed the appeal and upheld the Commissioner's order, ruling that the transfer of funds from the Special Reserve Account to the Provision for Bad and Doubtful Debts Account did not meet the requirements of section 36(1)(viii) of the Income-tax Act. The Tribunal also found that the Commissioner had validly exercised his jurisdiction under section 263. en-us Tue, 24 Aug 1999 00:00:00 +0530 Wed, 22 Feb 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61913 The Tribunal dismissed the appeal and upheld the Commissioner's order, ruling that the transfer of funds from the Special Reserve Account to the Provision for Bad and Doubtful Debts Account did not meet the requirements of section 36(1)(viii) of the Income-tax Act. The Tribunal also found that the Commissioner had validly exercised his jurisdiction under section 263. Case-Laws Income Tax Tue, 24 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61913