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Bad Debts Written Off Cannot Be Disallowed as Prior Period Expenses: ITAT Mumbai
Case Law Details
- Case Name
- TJSB Sahakari Bank Ltd. Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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TJSB Sahakari Bank Ltd. Vs DCIT (ITAT Mumbai)
ITAT Allows Bad Debt Deduction Since Cooperative Banks Had No Section 36(1)(viia) Benefit Before 2006; ITAT Deletes Addition on Recovery of Written-Off Loans Due to Double Taxation; Cooperative Banks Entitled to Bad Debt Deduction on Pre-2006 NPAs; Section 143(1) Intimation Merges With Scrutiny Assessment Under Section 143(3).
In a consolidated order concerning Assessment Years (AYs) 2017-18, 2018-19, and 2020-21, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) considered multiple appeals relating to deductions for bad...
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