https://www.taxtmi.com/caselaws?id=58133 The Tribunal partially allowed the appeal, remanding the matter of bad debts disallowance for proper assessment, upholding interest levy under s. 139(8) treating the firm as unregistered, and directing reevaluation of interest waiver or reduction by the ITO based on circumstances. en-us Mon, 08 Feb 1982 00:00:00 +0530 Fri, 17 Dec 2010 15:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58133 The Tribunal partially allowed the appeal, remanding the matter of bad debts disallowance for proper assessment, upholding interest levy under s. 139(8) treating the firm as unregistered, and directing reevaluation of interest waiver or reduction by the ITO based on circumstances. Case-Laws Income Tax Mon, 08 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58133