https://www.taxtmi.com/caselaws?id=210885 The Tribunal upheld the CIT(A)'s decision that Section 40(a)(ia) did not apply to conversion and administrative charges, rejected the disallowance under Section 40A(2), and remanded the issues of disallowance under Section 40A(2) and bad debts under Section 36(1)(vii) for further examination by the CIT(A). The appeal was partly allowed for statistical purposes. en-us Fri, 06 Jan 2012 00:00:00 +0530 Fri, 18 May 2012 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210885 The Tribunal upheld the CIT(A)'s decision that Section 40(a)(ia) did not apply to conversion and administrative charges, rejected the disallowance under Section 40A(2), and remanded the issues of disallowance under Section 40A(2) and bad debts under Section 36(1)(vii) for further examination by the CIT(A). The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210885