https://www.taxtmi.com/caselaws?id=56632 The Tribunal upheld the rectification under section 154 for charging additional tax under section 143(1A) due to a retrospective amendment. The disallowance of unpaid interest to financial institutions under section 43B was upheld, while the disallowance of provision for doubtful debts/advances under section 36(1)(vii) was directed to be deleted. The assessee's appeal was partly allowed, with adjustments made for unpaid interest but the disallowance for provision for doubtful debts being deleted. en-us Fri, 29 Mar 1996 00:00:00 +0530 Mon, 06 Dec 2010 10:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56632 The Tribunal upheld the rectification under section 154 for charging additional tax under section 143(1A) due to a retrospective amendment. The disallowance of unpaid interest to financial institutions under section 43B was upheld, while the disallowance of provision for doubtful debts/advances under section 36(1)(vii) was directed to be deleted. The assessee's appeal was partly allowed, with adjustments made for unpaid interest but the disallowance for provision for doubtful debts being deleted. Case-Laws Income Tax Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56632