https://www.taxtmi.com/caselaws?id=183361 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the AO to re-examine the deduction for bad and doubtful debts under Section 36(1)(viia) of the Income Tax Act, 1961. The assessee's appeal regarding the deduction of Rs. 12,73,60,121 on account of salary arrears was dismissed, upholding the disallowance as the liability did not crystallize during the relevant assessment year. The order was pronounced on 10th April, 2015. en-us Fri, 10 Apr 2015 00:00:00 +0530 Tue, 07 Jun 2016 11:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183361 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the AO to re-examine the deduction for bad and doubtful debts under Section 36(1)(viia) of the Income Tax Act, 1961. The assessee's appeal regarding the deduction of Rs. 12,73,60,121 on account of salary arrears was dismissed, upholding the disallowance as the liability did not crystallize during the relevant assessment year. The order was pronounced on 10th April, 2015. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183361