https://www.taxtmi.com/caselaws?id=418125 The Tribunal ruled in favor of the assessee on various issues including disallowance under Section 43B, provision for bad and doubtful debts, deduction under Section 80 HHC, and other expenses. The Tribunal upheld the CIT(A)'s orders and previous decisions, allowing deductions and benefits in line with relevant court decisions and principles of consistency. However, the revenue's appeal was allowed on the issue of interest charged under Section 234D, following the jurisdictional High Court's decision. en-us Tue, 14 Dec 2021 00:00:00 +0530 Tue, 08 Feb 2022 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418125 The Tribunal ruled in favor of the assessee on various issues including disallowance under Section 43B, provision for bad and doubtful debts, deduction under Section 80 HHC, and other expenses. The Tribunal upheld the CIT(A)'s orders and previous decisions, allowing deductions and benefits in line with relevant court decisions and principles of consistency. However, the revenue's appeal was allowed on the issue of interest charged under Section 234D, following the jurisdictional High Court's decision. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418125