CUDDALORE DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,,CUDDALORE vs. ACIT, CUDDALORE CIRCLE,, CUDDALORE
The appeal stand partly allowed for statistical purposes
ITA 739/CHNY/2020[2009-10]Status: DisposedITAT Chennai04 Nov 2022AY 2009-10
Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am
For Appellant: Shri K. Ravi (Advocate) - Ld. ARFor Respondent: Shri S. Chandrasekaran (JCIT) – Ld. DR
Section 143(3)Section 263Section 36Section 36(1)(vii)Section 36(1)(viia)
36(1)(viia) of the Act. For the sake of convenience, the relevant portion of the judgment is extracted as under:
“5. Section 36(1)(vzza) of the Act as applicable to the assessment year
1985 86 reads as under:
“in respect of any provision for bad and doubtful debts
