https://www.taxtmi.com/caselaws?id=68736 The Tribunal upheld the decisions of the AO and CIT(A) in dismissing the appeal of the assessee. The revised return was deemed invalid as it was filed beyond the prescribed time and not voluntarily. The claim of bad debt was disallowed as it related to a different assessment year, and the training expenses were not proven to be exclusively for business purposes. The alternative plea regarding deduction under section 80HHC was not considered due to procedural issues. en-us Tue, 12 Aug 2003 00:00:00 +0530 Fri, 01 Apr 2011 11:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68736 The Tribunal upheld the decisions of the AO and CIT(A) in dismissing the appeal of the assessee. The revised return was deemed invalid as it was filed beyond the prescribed time and not voluntarily. The claim of bad debt was disallowed as it related to a different assessment year, and the training expenses were not proven to be exclusively for business purposes. The alternative plea regarding deduction under section 80HHC was not considered due to procedural issues. Case-Laws Income Tax Tue, 12 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68736