https://www.taxtmi.com/caselaws?id=780143 ITAT restored the claims for de novo adjudication by the AO: the bad-debt write-off under s.36(1)(vii) was remitted for fresh examination of s.36(2) compliance despite acknowledging post-1.4.1989 writing-off principle; operator, motor-car and telephone expense additions were also restored for fresh inquiry due to lack of particulars and proper examination by CIT(A). A labour-expense addition was left open as the assessee had not appealed that finding. The Revenue's appeal was allowed for statistical purposes. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780143 ITAT restored the claims for de novo adjudication by the AO: the bad-debt write-off under s.36(1)(vii) was remitted for fresh examination of s.36(2) compliance despite acknowledging post-1.4.1989 writing-off principle; operator, motor-car and telephone expense additions were also restored for fresh inquiry due to lack of particulars and proper examination by CIT(A). A labour-expense addition was left open as the assessee had not appealed that finding. The Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780143