ALLAHABAD BANK,KOLKATA vs. ADD.CIT,RANGE-6, KOLKATA, KOLKATA
In the result the appeal of the revenue is dismissed
ITA 1199/KOL/2012[2008-2009]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-2009
Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09
For Appellant: Shri Barun Kumar Ghosh & Shri Piyush Dey, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT(DR)
Section 28Section 36Section 36(1)Section 36(1)(viia)
viia)(a) of the
ITA No.1199/Kol/2012 &1282/Kol/2012- Allahabad Bank A.Y.2008-09
Act cannot be greater than the amount debited to the profit and loss account as provision.
7. Aggrieved by the order of the CIT(A), the Assessee has raised ground No.1 & 2
before the Tribunal. At the time of hearing it was agreed by the parties that identical issue