https://www.taxtmi.com/caselaws?id=255359 The Tribunal partly allowed the appeal, dismissing the deduction for bad and doubtful debts but allowing the addition of interest on Non-Performing Assets (NPAs) and the deduction of premium amortized on Held to Maturity (HTM) securities. The decision was based on previous rulings and guidelines, favoring the assessee in those specific aspects. en-us Tue, 09 Dec 2014 00:00:00 +0530 Tue, 13 Jan 2015 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255359 The Tribunal partly allowed the appeal, dismissing the deduction for bad and doubtful debts but allowing the addition of interest on Non-Performing Assets (NPAs) and the deduction of premium amortized on Held to Maturity (HTM) securities. The decision was based on previous rulings and guidelines, favoring the assessee in those specific aspects. Case-Laws Income Tax Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255359