https://www.taxtmi.com/caselaws?id=259593 The Tribunal allowed the deduction under Section 36(1)(viia) for bad and doubtful debts, remanding the issue back to the Assessing Officer for fresh examination. The disallowance of salary arrears was upheld, confirming the Assessing Officer's decision. The Revenue's appeal was allowed for statistical purposes, while the assessee's appeal was dismissed. en-us Fri, 10 Apr 2015 00:00:00 +0530 Fri, 15 May 2015 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259593 The Tribunal allowed the deduction under Section 36(1)(viia) for bad and doubtful debts, remanding the issue back to the Assessing Officer for fresh examination. The disallowance of salary arrears was upheld, confirming the Assessing Officer's decision. The Revenue's appeal was allowed for statistical purposes, while the assessee's appeal was dismissed. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259593