https://www.taxtmi.com/caselaws?id=361317 The Tribunal ruled in favor of the assessee on multiple issues, including allowing depreciation on investments treated as stock-in-trade, dismissing disallowance under Section 14A for exempt income related to stock-in-trade investments, deleting addition for broken period interest on Government securities, remanding the deduction for bad debts written off for verification, holding no TDS on ATM usage charges, determining Section 115JB inapplicable to banking companies for the relevant assessment years, and remanding the provision for bad and doubtful debts computation. The decisions aligned with legal precedents and regulatory guidelines, providing relief to the assessee on various tax matters. en-us Fri, 19 Jan 2018 00:00:00 +0530 Fri, 01 Jun 2018 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361317 The Tribunal ruled in favor of the assessee on multiple issues, including allowing depreciation on investments treated as stock-in-trade, dismissing disallowance under Section 14A for exempt income related to stock-in-trade investments, deleting addition for broken period interest on Government securities, remanding the deduction for bad debts written off for verification, holding no TDS on ATM usage charges, determining Section 115JB inapplicable to banking companies for the relevant assessment years, and remanding the provision for bad and doubtful debts computation. The decisions aligned with legal precedents and regulatory guidelines, providing relief to the assessee on various tax matters. Case-Laws Income Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361317