https://www.taxtmi.com/caselaws?id=774525 ITAT DELHI-AT upheld the bank's accounting treatment: amortization of premium on HTM securities over holding period allowed and ground dismissed. Additions disallowing depreciation on investments, venture capital investments and MTM derivatives, inter-office adjustments, section 14A/Rule 8D adjustments, depreciation on goodwill and deduction under section 43B were rejected, findings favoring the assessee following earlier HC/SC precedents. Deduction under section 36(1)(viii) was allowed but remitted to the AO for quantification in accordance with prior directions. Overall the Tribunal ruled largely for the assessee and against the Revenue. en-us Fri, 04 Jul 2025 00:00:00 +0530 Fri, 31 Oct 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774525 ITAT DELHI-AT upheld the bank's accounting treatment: amortization of premium on HTM securities over holding period allowed and ground dismissed. Additions disallowing depreciation on investments, venture capital investments and MTM derivatives, inter-office adjustments, section 14A/Rule 8D adjustments, depreciation on goodwill and deduction under section 43B were rejected, findings favoring the assessee following earlier HC/SC precedents. Deduction under section 36(1)(viii) was allowed but remitted to the AO for quantification in accordance with prior directions. Overall the Tribunal ruled largely for the assessee and against the Revenue. Case-Laws Income Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774525