https://www.taxtmi.com/caselaws?id=192160 The Tribunal allowed the deduction of balance written off as revenue loss instead of capital loss for Assessment Year 1998-99. For Assessment Year 2003-2004, disallowance under section 43B was deleted, and interest income was reduced under section 80HHF. In Assessment Year 2004-2005, disallowance under section 40A(3) was upheld for medical expenses but other grounds favored the assessee. In ITA No.2236/Mum/2010, the appeal against the deletion of penalty imposed under section 271(1)(c) was dismissed due to lack of willful concealment and deletion of the addition in quantum proceedings. en-us Fri, 23 Dec 2011 00:00:00 +0530 Wed, 17 May 2017 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192160 The Tribunal allowed the deduction of balance written off as revenue loss instead of capital loss for Assessment Year 1998-99. For Assessment Year 2003-2004, disallowance under section 43B was deleted, and interest income was reduced under section 80HHF. In Assessment Year 2004-2005, disallowance under section 40A(3) was upheld for medical expenses but other grounds favored the assessee. In ITA No.2236/Mum/2010, the appeal against the deletion of penalty imposed under section 271(1)(c) was dismissed due to lack of willful concealment and deletion of the addition in quantum proceedings. Case-Laws Income Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192160