44 results for “disallowance”+ Section 36(1)(v)clear
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The appeal is allowed
Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 13Th August, 2025
disallowing the bad debts on the ground that it was only a provision. In this regard, we were required to examine the factual position and we have done so, as could be seen from the balance sheet as at 31.3.2005 in the Current Assets, Loans and Advances column. It has been stated as follows : Sundry debtors (Stated to be good