https://www.taxtmi.com/caselaws?id=308477 The court ruled in favor of the assessee in both issues. The assessee was found entitled to relief under section 80IA of the Income Tax Act, 1961, based on previous court orders supporting their claim. Additionally, the claiming of bad debts without adjudicating if it is a trade debt was allowed as the transactions were within the scope of the assessee's business activities. Consequently, both Tax Case Appeals were dismissed with no costs incurred. en-us Wed, 09 Jan 2019 00:00:00 +0530 Thu, 29 Jun 2023 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308477 The court ruled in favor of the assessee in both issues. The assessee was found entitled to relief under section 80IA of the Income Tax Act, 1961, based on previous court orders supporting their claim. Additionally, the claiming of bad debts without adjudicating if it is a trade debt was allowed as the transactions were within the scope of the assessee's business activities. Consequently, both Tax Case Appeals were dismissed with no costs incurred. Case-Laws Income Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308477