https://www.taxtmi.com/caselaws?id=186012 The Tribunal allowed the assessee's claim for bad debts disallowance, citing adherence to the conditions under section 36(2) and relevant case law. Regarding the disallowance under Section 40(a)(i) for non-deduction of tax at source on professional fees, the Tribunal directed a re-examination by the CIT (A) based on the applicability of the DTAA and the Act. The treatment of gains from the sale of shares/units was remanded for fresh adjudication to consider past treatment by the AO. The appeal was partially allowed, emphasizing detailed examination of facts and legal provisions in each issue. en-us Wed, 21 Mar 2012 00:00:00 +0530 Wed, 14 Mar 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186012 The Tribunal allowed the assessee's claim for bad debts disallowance, citing adherence to the conditions under section 36(2) and relevant case law. Regarding the disallowance under Section 40(a)(i) for non-deduction of tax at source on professional fees, the Tribunal directed a re-examination by the CIT (A) based on the applicability of the DTAA and the Act. The treatment of gains from the sale of shares/units was remanded for fresh adjudication to consider past treatment by the AO. The appeal was partially allowed, emphasizing detailed examination of facts and legal provisions in each issue. Case-Laws Income Tax Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186012