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Section 80J5 Section 143(2)2 Section 36(1)(vii)2 Section 36(1)(viia)2

M/S.HDB FINANCIAL SERVICES LTD.,,AHMEDABAD vs. THE PR. CIT-1 , AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 177/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(vii)Section 36(1)(viia)Section 80J

section 36(1)(viia) of the Act. (4) The allowability of bad debts amounting to Rs.224,81,43,124/- claimed by the assessee company is to be verified with the books of account of the assessee company with relevant ledger accounts of the customers along-with the Schedule 44A of the balance sheet (movement of Non-Performing Assets