https://www.taxtmi.com/caselaws?id=178073 The Tribunal partly allowed the appeals for assessment years 2007-08 and 2008-09. It allowed the claims for depreciation on intangible assets and classification of Held to Maturity (HTM) securities as stock-in-trade. However, it dismissed claims for loss of investment, provision for standard assets, and the alternative claim for premium on securities. The Tribunal upheld the Revenue's position on the application of Section 43D for bad and doubtful debts. en-us Thu, 23 Jan 2014 00:00:00 +0530 Fri, 10 Apr 2026 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178073 The Tribunal partly allowed the appeals for assessment years 2007-08 and 2008-09. It allowed the claims for depreciation on intangible assets and classification of Held to Maturity (HTM) securities as stock-in-trade. However, it dismissed claims for loss of investment, provision for standard assets, and the alternative claim for premium on securities. The Tribunal upheld the Revenue's position on the application of Section 43D for bad and doubtful debts. Case-Laws Income Tax Thu, 23 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178073