https://www.taxtmi.com/caselaws?id=407192 The appeal was partly allowed for statistical purposes. The issues regarding excise duty, creditors, and additions to fixed assets were remitted back to the Assessing Officer for further verification. The addition of ROC fee was upheld as capital expenditure. The claim of bad debts was accepted for fresh adjudication, with the ITAT directing the AO to provide the assessee an opportunity to substantiate its claims with appropriate evidence. en-us Mon, 19 Apr 2021 00:00:00 +0530 Mon, 03 May 2021 08:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407192 The appeal was partly allowed for statistical purposes. The issues regarding excise duty, creditors, and additions to fixed assets were remitted back to the Assessing Officer for further verification. The addition of ROC fee was upheld as capital expenditure. The claim of bad debts was accepted for fresh adjudication, with the ITAT directing the AO to provide the assessee an opportunity to substantiate its claims with appropriate evidence. Case-Laws Income Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407192