https://www.taxtmi.com/caselaws?id=245276 The Tribunal partly allowed the Revenue's appeal, specifically regarding the accrued interest on Non-Performing Assets (NPAs). The assessee's cross-appeal on the provision for SME advances was allowed for statistical purposes, remanding the issue for further assessment. The Tribunal upheld the CIT(A)'s decisions on broken period interest, amortization on government securities, provision for staff frauds, and provision for gratuity. en-us Thu, 13 Mar 2014 00:00:00 +0530 Tue, 25 Mar 2014 08:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245276 The Tribunal partly allowed the Revenue's appeal, specifically regarding the accrued interest on Non-Performing Assets (NPAs). The assessee's cross-appeal on the provision for SME advances was allowed for statistical purposes, remanding the issue for further assessment. The Tribunal upheld the CIT(A)'s decisions on broken period interest, amortization on government securities, provision for staff frauds, and provision for gratuity. Case-Laws Income Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245276