THE COMMISSIONER OF INCOME-TAX vs. M/S. SYNDICATE BANK
The appeals are disposed of
ITA/98/2010HC Karnataka23 Jan 2020
Bench: ALOK ARADHE,RAVI V HOSMANI
Section 115JSection 14ASection 260Section 36(1)(vii)Section 36(2)(i)Section 43D
43D of the
Act and Section36(1)(vii) read with Section
36(2)(i) of the Act which contemplated
treating the said amount as income of the
4
assessee especially when the same had not
been written off as bad debts and the RBI
guidelines
could
not
prevail
over
the
statutory provisions of the Act?
2.
ITA No.100/2010 has also
