2025 (1) TMI 462

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..... ncome but subsequently, filed a revised ROI as added back an amount being a provision for Non-Performing Advances as per the RBI Regulations. Petitioner has also claimed an amount as deduction u/s 36(1)(viia) being 7.5% of the profit of Petitioner and claim was disclosed in the computation of income - As decided by HC [ 2024 (3) TMI 731 - BOMBAY HIGH COURT] allow the claim of Petitioner for deduct .....

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