https://www.taxtmi.com/caselaws?id=264570 The Tribunal upheld the reopening of the assessment under Section 148 of the Act, allowing the deduction for bad debts subject to verification of certain conditions, and confirming the denial of the set-off of business losses due to non-filing of returns within the due date. en-us Thu, 03 Sep 2015 00:00:00 +0530 Mon, 28 Sep 2015 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264570 The Tribunal upheld the reopening of the assessment under Section 148 of the Act, allowing the deduction for bad debts subject to verification of certain conditions, and confirming the denial of the set-off of business losses due to non-filing of returns within the due date. Case-Laws Income Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264570