Bharat Heavy Electricals Ltd.,, New Delhi DCIT, New Delhi
Last updated: 02 January 2021
Court :
ITAT New Delhi
Brief :
The learned CIT(A) has erred in law and on facts of the case in upholding the disallowance of the claim of provisions for bad & doubtful debts amounting to Rs.90,12,00,000 as per Schedule 17, treating the same as hot ascertained liability and ignoring the ratio of the judgement of the Hon’ble Supreme court in the case of Vijaya Bank Vs. CIT [2010] 323 ITR 0166.
Citation :
ITA 5607/DEL/2016
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Published in Income Tax
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