ASST CIT 1 (3)(2), MUMBAI vs. M/S JANAKALYN SAHAKARI BANK LTD., MUMBAI
In the result these appeals by the revenue are allowed for statistical purposes
ITA 6840/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Jan 2022AY 2009-10
Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)
Section 143(2)Section 143(3)Section 263Section 36Section 36(1)(vii)Section 36(1)(yii)
Closing balance Rs.83,48,21,439.33
4. The AO held that thus, any deduction for bad debts can be allowed under section 36(1)(yii) only to the extent of bad debts written off exceeding this amount which is not the case. Hence an amount
