In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
43D, whichever way one may look at it, thus, does not therefore help the assessee’s case. 4.3 The assessee next claims that inasmuch as the total provision (P1 + P2) made in accounts does not exceed that exigible u/s. 36(1)(viia) (P3), the claim is admissible u/s. 36(1)(viia) itself, as the provision for overdue interest is also