https://www.taxtmi.com/caselaws?id=463295 ITAT, Kolkata remitted the issue of whether certain payments were salary (thus not attracting TDS u/s 194C and addition u/s 40(a)(ia)) to the AO for fresh adjudication and directed the assessee to produce proper evidence, noting the matter was raised earlier but not adequately proved. The Tribunal upheld the disallowance of a claimed bad-debt deduction, finding the books showed a provision (bad-debt reserve) rather than an actual write-off as required by s.36(1)(vii); that ground of the appeal was dismissed. en-us Tue, 18 Nov 2014 00:00:00 +0530 Fri, 22 Aug 2025 20:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463295 ITAT, Kolkata remitted the issue of whether certain payments were salary (thus not attracting TDS u/s 194C and addition u/s 40(a)(ia)) to the AO for fresh adjudication and directed the assessee to produce proper evidence, noting the matter was raised earlier but not adequately proved. The Tribunal upheld the disallowance of a claimed bad-debt deduction, finding the books showed a provision (bad-debt reserve) rather than an actual write-off as required by s.36(1)(vii); that ground of the appeal was dismissed. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463295