https://www.taxtmi.com/caselaws?id=177410 The ITAT allowed the deduction for amortization of premium but remitted the issue of unrealized interest on NPAs back to the AO for verification. The issues regarding depreciation, bad debts, and the levy of interest were decided against the assessee. en-us Fri, 11 May 2012 00:00:00 +0530 Mon, 14 Aug 2017 20:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177410 The ITAT allowed the deduction for amortization of premium but remitted the issue of unrealized interest on NPAs back to the AO for verification. The issues regarding depreciation, bad debts, and the levy of interest were decided against the assessee. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177410