https://www.taxtmi.com/caselaws?id=177687 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee regarding disallowances under Section 40(a)(ia) and addition of interest on NPAs. It confirmed the disallowance of provision for bad and doubtful debts under Section 36(1)(viia) and allowed the amortization of premium on government securities pending verification. Additionally, the Tribunal permitted the deduction for payment to unapproved gratuity funds. The revenue's appeals were dismissed, while the assessee's appeals were partly allowed. en-us Fri, 27 Jun 2014 00:00:00 +0530 Fri, 15 Jan 2016 11:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177687 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee regarding disallowances under Section 40(a)(ia) and addition of interest on NPAs. It confirmed the disallowance of provision for bad and doubtful debts under Section 36(1)(viia) and allowed the amortization of premium on government securities pending verification. Additionally, the Tribunal permitted the deduction for payment to unapproved gratuity funds. The revenue's appeals were dismissed, while the assessee's appeals were partly allowed. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177687