https://www.taxtmi.com/caselaws?id=234583 The Tribunal partly allowed the appeal, permitting the deduction for swapping premium under Section 36(1)(viii) and the deduction for bad and doubtful debts under Section 36(1)(viia)(c). However, it upheld the disallowance of prior period expenses. The grounds related to interest under Section 234B and penalty proceedings under Section 271(1)(c) were withdrawn by the appellant. en-us Fri, 07 Jun 2013 00:00:00 +0530 Tue, 18 Jun 2013 13:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234583 The Tribunal partly allowed the appeal, permitting the deduction for swapping premium under Section 36(1)(viii) and the deduction for bad and doubtful debts under Section 36(1)(viia)(c). However, it upheld the disallowance of prior period expenses. The grounds related to interest under Section 234B and penalty proceedings under Section 271(1)(c) were withdrawn by the appellant. Case-Laws Income Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234583