INDIAN OVERSEAS BANK,CHENNAI vs. DCIT,LTU(2), CHENNAI
ITA 202/CHNY/2023[2016-17]Status: DisposedITAT Chennai31 Dec 2024AY 2016-17
Section 115JSection 143(2)Section 14ASection 14A(2)Section 250Section 36(1)(vii)Section 36(1)(viia)
write off bad and doubtful debts of\nrural or non-rural advance u/s 36(1)(vii) read with the proviso thereunder\nand section 36(1)(2)(v) of the Act would fail.\nThus, it is evident from the above extract that the quantum of deduction\nproduced by the respondent / assessee
