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Provision made for bad debt in the books allowable as deduction under section 36(1)(vii)
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Corporate Tax
Provision made for bad debt in the books allowable as deduction under section 36(1)(vii)
Posted on
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March 2, 2020
Tenet Tax Daily March 02 2020
By
tenettax-team
Corporate Tax
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Reason to believe not to be constituted as ‘change of opinion’ in case original assessment order was silent on the issue for which reopening of the assessment was ordered
Non consideration of reasons given by assessee and binding decisions of Courts and Tribunals referred in the context of deduction of tax u/s 194C and not 194J would make the entire proceedings vitiated for breach of natural justice
