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    <title>2014 (6) TMI 943 - BOMBAY HIGH COURT</title>
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    <description>Appeals were admitted and substantial questions of law were framed on the scope of the post-2013 bad debt deduction regime for advances from non-rural branches, the deletion of additions arising from reversal of unrealised interest, the taxability and timing of interest under the mechanism in Section 43D, and the deletion of additions relating to provision for rural advances and provision against bad and doubtful debts. The matters are to be heard together with related income tax appeals, so the document records the issues accepted for further judicial consideration rather than any merits determination.</description>
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      <description>Appeals were admitted and substantial questions of law were framed on the scope of the post-2013 bad debt deduction regime for advances from non-rural branches, the deletion of additions arising from reversal of unrealised interest, the taxability and timing of interest under the mechanism in Section 43D, and the deletion of additions relating to provision for rural advances and provision against bad and doubtful debts. The matters are to be heard together with related income tax appeals, so the document records the issues accepted for further judicial consideration rather than any merits determination.</description>
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