2010 (3) TMI 1289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : Sri : S. Parthasarathi, Adv. JUDGMENT MRS. JUSTICE B.V. NAGARATHNA The Revenue has preferred this appeal challenging the order dated 12-10-2004 passed in ITA No. 597/Bang/1999 on the following substantial questions of law: "(i) Whether the Tribunal was correct in holding that the assessee would be entitled to claim deduction for provision for had and doubtful debts only s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unsel for the appellants and the learned Counsel for the respondent. 3. During the course of the arguments, it has been brought ¢o our notice that the substantial questions of law raised in this appeal have been considered in I.T.A. No. 103/2005 which was disposed of by this Bench today and accordingly, the matter may be remitted back to the Assessing Officer to consider as to whether the de....