https://www.taxtmi.com/caselaws?id=278447 The Appellate Tribunal remitted the claim of exemption u/s 10B back to the assessing officer for reconsideration. The Tribunal upheld the disallowance of bad debt claim under section 36(1)(vii) and also disallowed the contribution to provident fund and ESI. Various bad debts were confirmed as disallowed due to lack of material. The specific bad debt claim was remanded for re-examination. The Tribunal directed correct computation of interest u/s 234B. The revenue's appeal was allowed for statistical purposes, while the taxpayer's appeal was partly allowed, with certain issues referred back to the assessing officer for further review. en-us Fri, 12 Oct 2012 00:00:00 +0530 Sat, 02 Feb 2019 17:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278447 The Appellate Tribunal remitted the claim of exemption u/s 10B back to the assessing officer for reconsideration. The Tribunal upheld the disallowance of bad debt claim under section 36(1)(vii) and also disallowed the contribution to provident fund and ESI. Various bad debts were confirmed as disallowed due to lack of material. The specific bad debt claim was remanded for re-examination. The Tribunal directed correct computation of interest u/s 234B. The revenue's appeal was allowed for statistical purposes, while the taxpayer's appeal was partly allowed, with certain issues referred back to the assessing officer for further review. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278447