https://www.taxtmi.com/caselaws?id=366488 The case involved appeals by a bank regarding the allowance of bad debts written off and adjustments to provisions for bad and doubtful debts for urban and rural branches. The Tribunal upheld the bank's claim for urban branches but dismissed the claim for rural branches, citing specific provisions of the Income Tax Act. The revenue's appeal was rejected in one instance, and the bank's claim was dismissed in the other, based on the independence of deductions under different sections of the Act. en-us Wed, 08 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 10:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366488 The case involved appeals by a bank regarding the allowance of bad debts written off and adjustments to provisions for bad and doubtful debts for urban and rural branches. The Tribunal upheld the bank's claim for urban branches but dismissed the claim for rural branches, citing specific provisions of the Income Tax Act. The revenue's appeal was rejected in one instance, and the bank's claim was dismissed in the other, based on the independence of deductions under different sections of the Act. Case-Laws Income Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366488