https://www.taxtmi.com/caselaws?id=351330 The tribunal upheld the disallowance of the write-off of the rental deposit as the appellant failed to prove its irrecoverability, despite citing various judgments. The tribunal dismissed the appeal, emphasizing the lack of evidence supporting the irrecoverability of the deposit. The issue of interest under section 234D was not extensively discussed in the judgment, with the tribunal primarily focusing on the rental deposit disallowance. Ultimately, the appellant's appeal was rejected due to the inability to establish the irrecoverability of the deposit. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 13:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351330 The tribunal upheld the disallowance of the write-off of the rental deposit as the appellant failed to prove its irrecoverability, despite citing various judgments. The tribunal dismissed the appeal, emphasizing the lack of evidence supporting the irrecoverability of the deposit. The issue of interest under section 234D was not extensively discussed in the judgment, with the tribunal primarily focusing on the rental deposit disallowance. Ultimately, the appellant's appeal was rejected due to the inability to establish the irrecoverability of the deposit. Case-Laws Income Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351330