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1 result for “capital gains”+ Section 46(2)clear

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BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57

section (2), the amount of [any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year. VIRENDRA SINGH ADHIKARI 2025.07.07 10:17 I attest to the accuracy and integrity of this document ITA-385-2014 (O&M) -5- (2) In making any deduction for a bad debt or part