https://www.taxtmi.com/caselaws?id=388727 The ITAT Kolkata ruled in favor of the appellant on the disallowance of bad debts, allowing the deduction as conditions under sections 36(1)(vii) and 36(2) were met. The disallowance of miscellaneous expenses was remanded to the AO for verification. The disallowance of membership fees was upheld due to insufficient evidence. The disallowance under section 40(a)(ia) was conditionally allowed, pending AO verification of timely TDS deposit. The appeal was partly allowed. en-us Fri, 09 Aug 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388727 The ITAT Kolkata ruled in favor of the appellant on the disallowance of bad debts, allowing the deduction as conditions under sections 36(1)(vii) and 36(2) were met. The disallowance of miscellaneous expenses was remanded to the AO for verification. The disallowance of membership fees was upheld due to insufficient evidence. The disallowance under section 40(a)(ia) was conditionally allowed, pending AO verification of timely TDS deposit. The appeal was partly allowed. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388727