https://www.taxtmi.com/caselaws?id=411468 The ITAT Delhi upheld the CIT(A)'s decisions in two appeals involving disallowance of deductions under u/s 36(1)(viia)(c) of the Income Tax Act for provisions related to bad and doubtful debts. The court ruled that the provisions made by the assessee for bad and doubtful debts qualified for deductions, dismissing the Revenue's appeals for both Assessment Years 2011-12 and 2014-15. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 08:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411468 The ITAT Delhi upheld the CIT(A)'s decisions in two appeals involving disallowance of deductions under u/s 36(1)(viia)(c) of the Income Tax Act for provisions related to bad and doubtful debts. The court ruled that the provisions made by the assessee for bad and doubtful debts qualified for deductions, dismissing the Revenue's appeals for both Assessment Years 2011-12 and 2014-15. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411468