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    <title>Loan Remission u/s 41(1) Not Applicable: Unclaimed Loan Amount Not Considered as Expenditure Previously.</title>
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    <description>Additions u/s 41(1) - the remission of principle amount of loan obtained from bank and financial institution had not been claimed as expenditure or trading liability in any of the earlier year, hence, section 41(1) was not applicable - AT</description>
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      <description>Additions u/s 41(1) - the remission of principle amount of loan obtained from bank and financial institution had not been claimed as expenditure or trading liability in any of the earlier year, hence, section 41(1) was not applicable - AT</description>
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