https://www.taxtmi.com/caselaws?id=256892 The Tribunal partly allowed the appeal by the assessee, directing for fresh consideration on the disallowance under section 43B. It confirmed that Section 115JB does not apply to the banking company. The Tribunal allowed the claims related to the write-off of Non-Convertible Debentures and amortization of premium on Held to Maturity investments. en-us Wed, 14 Aug 2013 00:00:00 +0530 Wed, 25 Feb 2015 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256892 The Tribunal partly allowed the appeal by the assessee, directing for fresh consideration on the disallowance under section 43B. It confirmed that Section 115JB does not apply to the banking company. The Tribunal allowed the claims related to the write-off of Non-Convertible Debentures and amortization of premium on Held to Maturity investments. Case-Laws Income Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256892