https://www.taxtmi.com/caselaws?id=764839 ITAT Pune restored multiple issues to AO's file for fresh consideration. Regarding section 36(1)(viia) deduction and prior period expenses, matters were remanded following precedents in assessee's own cases and HC judgments. MAT provisions under section 115JB held inapplicable to banks following Special Bench decision. HTM securities valuation loss allowed by CIT(A) was upheld. Write-back provisions for restructured advances and standard assets were restored to AO for verification, as CIT(A) lacked power to remand but Tribunal could exercise such authority. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 12:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764839 ITAT Pune restored multiple issues to AO's file for fresh consideration. Regarding section 36(1)(viia) deduction and prior period expenses, matters were remanded following precedents in assessee's own cases and HC judgments. MAT provisions under section 115JB held inapplicable to banks following Special Bench decision. HTM securities valuation loss allowed by CIT(A) was upheld. Write-back provisions for restructured advances and standard assets were restored to AO for verification, as CIT(A) lacked power to remand but Tribunal could exercise such authority. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764839