DATA INFOSYS LIMITED,ALWAR vs. DCIT, ALWAR

In the result, revenue’s ground no

viia) of sub-section (1) applies, no such deduction shall be allowed unless the assessee has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts account made under that clause.” 2.11 On perusal of above provisions, what is required to be examined is firstly, there should

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A