153 results for “disallowance”+ Section 36(1)(viii)clear
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In the result, the appeal of the assessee in ITANo
Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal
disallowance made of deduction claimed under section 36(1)(viia) of the Act. 27. The solitary dispute for consideration, it was pointed out, related to the manner of computation of provision for bad and doubtful debts. The ld.counsel for the assessee pointed that as per the provisions of section 36(1)(viia) of the Act, a Scheduled Bank or Cooperative