ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR
In the result, appeal filed by the assessee in ITA no
ITA 135/ALLD/2015[2010-11]Status: DisposedITAT Allahabad30 Sept 2021AY 2010-11
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)
Disallowance out of provision for ‘bad debts’ : Rs, 1,70,81,955
Under section 36(1)(viia)
(b) disallowance out of depreciation