M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX
The appeal is disposed of
ITA/183/2017HC Karnataka08 Jun 2021
Bench: ALOK ARADHE,M.I.ARUN
Section 115JSection 143(2)Section 143(3)Section 14ASection 260
11,65,105/- under proviso to
clause (i) of Explanation 1 to section 115JB(2),
on the facts and circumstances of the case?
(iv)
Without prejudice, whether the
Tribunal in law failed to appreciate that the
appellant had added back the provision for bad
and doubtful debts for certain years and hence
ought to have granted the deduction in respect
