https://www.taxtmi.com/caselaws?id=279987 The Tribunal remitted the issue back to the ld. CIT(A) for reconsideration in light of the Supreme Court's ruling, distinguishing between deductions under sections 36(1)(vii) and 36(1)(viia) of the Income Tax Act, 1961. The additional grounds raised by the assessee regarding bad debts write-off were treated as allowed for statistical purposes, leading to a partial allowance of the appeal for A.Y. 2003-04. This decision signifies a significant development in the interpretation and application of provisions related to bad debts write-off. en-us Wed, 09 Apr 2014 00:00:00 +0530 Tue, 16 Apr 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279987 The Tribunal remitted the issue back to the ld. CIT(A) for reconsideration in light of the Supreme Court's ruling, distinguishing between deductions under sections 36(1)(vii) and 36(1)(viia) of the Income Tax Act, 1961. The additional grounds raised by the assessee regarding bad debts write-off were treated as allowed for statistical purposes, leading to a partial allowance of the appeal for A.Y. 2003-04. This decision signifies a significant development in the interpretation and application of provisions related to bad debts write-off. Case-Laws Income Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279987