https://www.taxtmi.com/caselaws?id=70582 The Tribunal allowed the appeal regarding the bad or doubtful debts of Rs. 11,33,190 for the year ended 31st March 1974, finding them valid deductions. However, the claim for sur-tax as a deductible expenditure was disallowed based on consistent rulings that sur-tax was not deductible for profit computation. en-us Sat, 31 Oct 1981 00:00:00 +0530 Mon, 18 Apr 2011 10:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70582 The Tribunal allowed the appeal regarding the bad or doubtful debts of Rs. 11,33,190 for the year ended 31st March 1974, finding them valid deductions. However, the claim for sur-tax as a deductible expenditure was disallowed based on consistent rulings that sur-tax was not deductible for profit computation. Case-Laws Income Tax Sat, 31 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70582