https://www.taxtmi.com/caselaws?id=271957 The appellate tribunal partially allowed the appeal, confirming the disallowance of bad debts and the disallowance under section 14A while directing the deletion of the repair and maintenance expenditure disallowance. The judgment emphasized the importance of substantiating claims and applying relevant legal provisions. en-us Fri, 01 Jan 2016 00:00:00 +0530 Tue, 23 Feb 2016 10:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271957 The appellate tribunal partially allowed the appeal, confirming the disallowance of bad debts and the disallowance under section 14A while directing the deletion of the repair and maintenance expenditure disallowance. The judgment emphasized the importance of substantiating claims and applying relevant legal provisions. Case-Laws Income Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271957