https://www.taxtmi.com/caselaws?id=408392 The ITAT Mumbai held that the excess provision of Bad and Doubtful Debts Recoverable (BDDR), derived from income already taxed in earlier years, should not be taxed again in the current year to prevent double taxation. The ITAT found the Commissioner of Income Tax (Appeals) unjustified in confirming the addition and allowed the appeal of the assessee, setting aside the Commissioner's order. en-us Tue, 08 Jun 2021 00:00:00 +0530 Wed, 09 Jun 2021 09:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408392 The ITAT Mumbai held that the excess provision of Bad and Doubtful Debts Recoverable (BDDR), derived from income already taxed in earlier years, should not be taxed again in the current year to prevent double taxation. The ITAT found the Commissioner of Income Tax (Appeals) unjustified in confirming the addition and allowed the appeal of the assessee, setting aside the Commissioner's order. Case-Laws Income Tax Tue, 08 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408392