Case Law Details
Case Name : Corrtech Energy Ltd. Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Ahmedabad
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Corrtech Energy Ltd. Vs DCIT (ITAT Ahmedabad)
The learned Counsel for the assessee, at the outset, has submitted that none of the provision for doubtful debts and provision for diminution in the value of investment made by the assessee-company is for any liability. He has contended that the same in fact were not provisions made by the assessee by merely debiting the profit and loss account and crediting the provision for bad and doubtful debts and diminution in the value of investment. He has invited our attention to page Nos. 39 & 40 of paper-book
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