Disallowance u/s 36(1) (viia) - creation of reserve for bad ...

Deduction Disallowed: No Additional Provision for Bad Debts u/s 36(1)(viia) in Audited Accounts.

August 14, 2013

Case Laws Income Tax AT

Disallowance u/s 36(1) (viia) - creation of reserve for bad debts - in the absence of any extra provision for bad and doubtful debts, having been created by the assessee as per the audited accounts available in the paper book, deduction not allowed - AT

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Disallowance u/s 36(1) (viia) - creation of reserve for bad ...

Deduction Disallowed: No Additional Provision for Bad Debts u/s 36(1)(viia) in Audited Accounts.

August 14, 2013

Case Laws Income Tax AT

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