https://www.taxtmi.com/caselaws?id=411414 The Tribunal partly allowed the appeal, remitting certain issues back to the Assessing Officer for fresh consideration. The appeal challenged the disallowances and additions made by the Respondent Officer, including bad debts written off under section 36(1)(vii) of the Act, unrealized TDS, and interest levied under section 234B of the Income Tax Act. The Tribunal admitted additional grounds for adjudication and emphasized the need for proper documentation, particularly valid TDS certificates. The decision was based on detailed analysis and reference to relevant legal precedents. en-us Mon, 23 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 09:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411414 The Tribunal partly allowed the appeal, remitting certain issues back to the Assessing Officer for fresh consideration. The appeal challenged the disallowances and additions made by the Respondent Officer, including bad debts written off under section 36(1)(vii) of the Act, unrealized TDS, and interest levied under section 234B of the Income Tax Act. The Tribunal admitted additional grounds for adjudication and emphasized the need for proper documentation, particularly valid TDS certificates. The decision was based on detailed analysis and reference to relevant legal precedents. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411414