BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “house property”+ Section 44Aclear

Sorted by relevance

Delhi11Mumbai9Hyderabad5Bangalore3Raipur1SC1Ahmedabad1Telangana1Jaipur1Karnataka1Pune1

Key Topics

Section 80J5Section 143(2)2Section 36(1)(vii)2Section 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

44A) 75.73 Write offs (net of recovery * 75.28 crore 224.81 (previous year 51.74 crore)) Provision for dimunition of investment - Contingent provision against standard assets 39.05 Total 339.59 10. We have considered the submissions made above and the case laws relied by the Ld. Counsel, it is seen clearly that the assessee company has duly written off bad debt in books