https://www.taxtmi.com/caselaws?id=186442 The Tribunal dismissed grounds lacking COD approval for various assessment years, upheld disallowance under Section 14A for tax-free income, included recovered bad debts as income under Section 41(4), directed use of Census 1991 figures for rural branch deduction under Section 36(1)(viia), and remitted prior period expenses and income issue for further assessment. The Tribunal emphasized the need for proper documentation and adherence to statutory requirements in tax assessments, citing legal precedents to support its decisions. en-us Wed, 30 Mar 2011 00:00:00 +0530 Mon, 19 Sep 2016 10:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186442 The Tribunal dismissed grounds lacking COD approval for various assessment years, upheld disallowance under Section 14A for tax-free income, included recovered bad debts as income under Section 41(4), directed use of Census 1991 figures for rural branch deduction under Section 36(1)(viia), and remitted prior period expenses and income issue for further assessment. The Tribunal emphasized the need for proper documentation and adherence to statutory requirements in tax assessments, citing legal precedents to support its decisions. Case-Laws Income Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186442