https://www.taxtmi.com/caselaws?id=442964 The Tribunal upheld the CIT(A) decision to delete additions for NPA provision and interest accrued but not realized, dismissing the revenue's appeal for the assessment year 2013-14. The Tribunal supported the assessee's adherence to NABARD guidelines for provision and mercantile system of accounting, finding no errors in the CIT(A) findings. The cross objection by the assessee aligned with the CIT(A) order, leading to no separate adjudication. en-us Wed, 19 Apr 2023 00:00:00 +0530 Wed, 13 Sep 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442964 The Tribunal upheld the CIT(A) decision to delete additions for NPA provision and interest accrued but not realized, dismissing the revenue's appeal for the assessment year 2013-14. The Tribunal supported the assessee's adherence to NABARD guidelines for provision and mercantile system of accounting, finding no errors in the CIT(A) findings. The cross objection by the assessee aligned with the CIT(A) order, leading to no separate adjudication. Case-Laws Income Tax Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442964