DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR
In the result, the appeal of revenue is dismissed
ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15
Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)
For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250
u/s 115 JB of the Act does not permit this as deduction.
3.4. Further this is actually provision claimed as bad debt by Vijaya
Bank decision not accepted by Hon'ble Kerala high Court itself as the same issue was set aside to the Hon'ble ITAT to examine whether provision can be treated ad bad debts wrote
