https://www.taxtmi.com/caselaws?id=63261 The Tribunal upheld the CIT's decision to invoke Section 263, finding the AO's order prejudicial to Revenue due to errors in allowing deductions under Sections 80-I and 80HH. The Tribunal also ruled that the assessee failed to comply with the amended provisions of Section 36(1)(vii) by not properly writing off bad debts. Consequently, the Tribunal dismissed the appeal, affirming the CIT's actions and decisions in the case. en-us Thu, 14 Nov 2002 00:00:00 +0530 Tue, 31 Jul 2012 23:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63261 The Tribunal upheld the CIT's decision to invoke Section 263, finding the AO's order prejudicial to Revenue due to errors in allowing deductions under Sections 80-I and 80HH. The Tribunal also ruled that the assessee failed to comply with the amended provisions of Section 36(1)(vii) by not properly writing off bad debts. Consequently, the Tribunal dismissed the appeal, affirming the CIT's actions and decisions in the case. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63261