“Section 36(2)(b)”

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

doubtful debt\naccounts allowable under section 36(1)(viia) of the Act is required to be\ncredited to this account by the bank. Section 36(2)(b) of the Act requires bad\ndebts written off by the bank to be debited to the provision for bad and\ndoubtful debts account

ACIT, CIRCLE-2(1)(1), MUMBAI vs. M/S BANK OF INDIA, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018-

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

doubtful debt accounts allowable under section 36(1)(viia) of the Act is required to be credited to this account by the bank. Section 36(2)(b) of the Act requires bad debts written off by the bank to be debited to the provision for bad and doubtful debts account

BANK OF INDIA,MUMBAI vs. THE NATIONAL FACELESS ASSESSMENT CENTRE, MUMBAI

doubtful debt\naccounts allowable under section 36(1)(viia) of the Act is required to be\ncredited to this account by the bank. Section 36(2)(b) of the Act requires bad\ndebts written off by the bank to be debited to the provision for bad and\ndoubtful debts account

BANK OF INDIA,MUMBAI vs. ACIT-2(1)(2), MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018-

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailita No.1452/Mum/2023 Assessment Year : 2016-17 Assessment Year : 2018-19

doubtful debt accounts allowable under section 36(1)(viia) of the Act is required to be credited to this account by the bank. Section 36(2)(b) of the Act requires bad debts written off by the bank to be debited to the provision for bad and doubtful debts account