36 results for “TDS”+ Section 37(1)clear
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Bench: Shri N.K. Saini & Shri Ravish Sood
section 36(1)(viia) only provision for bad and doubtful debts was allowable as deduction. 6. That while allowing the relief of Rs. 3,53,47,000/-, Ld. CIT(A) has failed to appreciate that it was a contingent liability and was not allowable as business expenditure. The P a g e | 3 ITA No. 784 & 731/Asr./2017