https://www.taxtmi.com/caselaws?id=310238 The appeal was dismissed by the court as the bad debt claim of the assessee was allowed correctly, hire purchases were upheld as stock in trade, disallowances of depreciation and under section 14A were justified, and the theory of apportionment of expenses was correctly followed based on the Supreme Court decision. The separate orders passed in relation to these issues led to the dismissal of the appeal without specific reasons provided. en-us Sun, 13 Aug 2023 00:00:00 +0530 Fri, 13 Oct 2023 09:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310238 The appeal was dismissed by the court as the bad debt claim of the assessee was allowed correctly, hire purchases were upheld as stock in trade, disallowances of depreciation and under section 14A were justified, and the theory of apportionment of expenses was correctly followed based on the Supreme Court decision. The separate orders passed in relation to these issues led to the dismissal of the appeal without specific reasons provided. Case-Laws Income Tax Sun, 13 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310238