https://www.taxtmi.com/caselaws?id=369915 The Tribunal upheld the deletion of the addition made under Section 43B for electricity duty payable to the Government of Kerala, based on the jurisdictional High Court's judgment. Additionally, the disallowance of the provision for bad and doubtful debts under Section 36(1)(vii) and Section 36(2) was affirmed due to non-compliance with the relevant provisions. Both the Revenue's and the assessee's appeals were dismissed by the Tribunal. en-us Thu, 01 Nov 2018 00:00:00 +0530 Thu, 17 Jan 2019 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369915 The Tribunal upheld the deletion of the addition made under Section 43B for electricity duty payable to the Government of Kerala, based on the jurisdictional High Court's judgment. Additionally, the disallowance of the provision for bad and doubtful debts under Section 36(1)(vii) and Section 36(2) was affirmed due to non-compliance with the relevant provisions. Both the Revenue's and the assessee's appeals were dismissed by the Tribunal. Case-Laws Income Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369915