M/S.SOUTH MALABAR GRAMIN BANK ( PRESENTLY- KERALA GRAMIN BANK),MALAPPURAM vs. THE ACIT, CIRCLE_2(2), TIRUR, TIRUR

In the result, appeal of the assessee in ITA No

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

viia) of the Act. I.T.A. No. 363, 364&366/Coch/2017 10. Against this, the assessee is in appeal before us. The Ld. AR submitted that the provision made for bad and doubtful debts are written back and offered for taxation while computing income for liability. Hence, balance in provision account for taxation purposes will be nil, though as per books

M/S.SOUTH MALABAR GRAMINA BANK,MALAPPURAM vs. THE ACIT, CIRCLE-2(2), TIRUR, THE ACIT, CIRCLE-2(2), TIRUR

In the result, appeal of the assessee in ITA No