https://www.taxtmi.com/caselaws?id=65497 The Tribunal upheld the CIT(A)'s decisions regarding the deletion of an addition on account of bad debt claimed, disallowance of bad debts in respect of dues from the DoT, disallowance of prior period expenditure on salaries, and non-deduction for provision for doubtful advances. It also ruled that interest under sections 234B and 234C could not be levied on tax computed under section 115JA. An additional ground for deduction of salary paid to expatriate employees was allowed for the relevant assessment year. The judgments demonstrate a meticulous analysis of facts and legal principles, ensuring claims were allowed in the correct assessment years. en-us Fri, 12 Oct 2007 00:00:00 +0530 Wed, 16 Feb 2011 11:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65497 The Tribunal upheld the CIT(A)'s decisions regarding the deletion of an addition on account of bad debt claimed, disallowance of bad debts in respect of dues from the DoT, disallowance of prior period expenditure on salaries, and non-deduction for provision for doubtful advances. It also ruled that interest under sections 234B and 234C could not be levied on tax computed under section 115JA. An additional ground for deduction of salary paid to expatriate employees was allowed for the relevant assessment year. The judgments demonstrate a meticulous analysis of facts and legal principles, ensuring claims were allowed in the correct assessment years. Case-Laws Income Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65497