https://www.taxtmi.com/caselaws?id=249765 Bad-debt deductions require a genuine write-off supported by relevant evidence; additional material should not be rejected mechanically if it is necessary to test the claim on merits, and any clearly conceded items remain disallowable. Employees' contribution to provident fund is deductible only if deposited within the statutory due date under section 36(1)(va), and payment beyond the grace period does not satisfy the condition. Disallowance under section 14A depends on factual verification of the source of investments, the nature of securities, and the nexus between funds and exempt income, so fresh examination may be required where the record is inconclusive. en-us Thu, 10 Jul 2014 00:00:00 +0530 Wed, 23 Jul 2014 08:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249765 Bad-debt deductions require a genuine write-off supported by relevant evidence; additional material should not be rejected mechanically if it is necessary to test the claim on merits, and any clearly conceded items remain disallowable. Employees' contribution to provident fund is deductible only if deposited within the statutory due date under section 36(1)(va), and payment beyond the grace period does not satisfy the condition. Disallowance under section 14A depends on factual verification of the source of investments, the nature of securities, and the nexus between funds and exempt income, so fresh examination may be required where the record is inconclusive. Case-Laws Income Tax Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249765