https://www.taxtmi.com/caselaws?id=33217 The High Court dismissed all appeals related to the disallowance of provisions for bad debts and non-performing assets, disallowance of preliminary expenses under Section 35(D), and entitlement to amortization of preliminary expenses. The Court upheld the decisions of the lower authorities, citing previous judgments against the assessee in similar cases. The appeals were dismissed without costs. en-us Thu, 16 Apr 2009 00:00:00 +0530 Tue, 28 Jun 2011 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33217 The High Court dismissed all appeals related to the disallowance of provisions for bad debts and non-performing assets, disallowance of preliminary expenses under Section 35(D), and entitlement to amortization of preliminary expenses. The Court upheld the decisions of the lower authorities, citing previous judgments against the assessee in similar cases. The appeals were dismissed without costs. Case-Laws Income Tax Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33217