https://www.taxtmi.com/caselaws?id=265319 The Tribunal partly allowed the appeal, directing the Assessing Officer to permit the set off of the brought forward loss under section 73 and grant the deduction for bad debts under section 36(1)(vii). The disallowance under section 14A was dismissed as the appellant's counsel did not press the ground. en-us Fri, 28 Aug 2015 00:00:00 +0530 Sat, 10 Oct 2015 06:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265319 The Tribunal partly allowed the appeal, directing the Assessing Officer to permit the set off of the brought forward loss under section 73 and grant the deduction for bad debts under section 36(1)(vii). The disallowance under section 14A was dismissed as the appellant's counsel did not press the ground. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265319