https://www.taxtmi.com/caselaws?id=122680 The Tribunal allowed the appeal of the assessee, reversing the disallowance of bad debts and foreign exchange fluctuation loss. The issues regarding the restriction of expenditures under section 44C and the applicability of the India Mauritius Treaty were not specifically addressed in the provided text. en-us Tue, 17 Nov 2009 00:00:00 +0530 Thu, 16 Aug 2012 14:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122680 The Tribunal allowed the appeal of the assessee, reversing the disallowance of bad debts and foreign exchange fluctuation loss. The issues regarding the restriction of expenditures under section 44C and the applicability of the India Mauritius Treaty were not specifically addressed in the provided text. Case-Laws Income Tax Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122680