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    <title>2018 (1) TMI 1560 - ITAT MUMBAI</title>
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    <description>The ITAT upheld the lower authorities&#039; decisions, dismissing the appeal regarding the applicability of Section 50C to leasehold land and ownership determination, as well as the disallowance of bad debts under section 36(1)(vii). The appellant failed to provide evidence or explanations to support their contentions, leading to the dismissal of the appeal on both grounds.</description>
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      <description>The ITAT upheld the lower authorities&#039; decisions, dismissing the appeal regarding the applicability of Section 50C to leasehold land and ownership determination, as well as the disallowance of bad debts under section 36(1)(vii). The appellant failed to provide evidence or explanations to support their contentions, leading to the dismissal of the appeal on both grounds.</description>
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