Search: capital gains

2 results for “capital gains”+ Section 36(1)(viia)clear

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Section 2639 Section 36(1)(viia)2 Section 115J2

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

gains of business & profession, assessee added back the entire amount of Rs 22.37 crore debited in books for provision: and claimed deduction of Rs 39.58 crore for provision for bad and doubtful debts u/s 36(1)(viia)(d). The actual provision M/s. AU Small Finance Bank Limited & Avas Financiers Limited made during the FY 2016-17 was Rs 22.37 crore

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

FINOVA CAPITAL PRIVATE LIMITED,JAIPUR vs. PCIT-1, JAIPUR, JAIPUR