Sponsored
    Follow Us:

Case Law Details

Case Name : M/s. SAP India Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2011-12
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

SAP India Pvt. Ltd. Vs DCIT (ITAT Bangalore)

We find that apart from writing off of bad debts in the books of accounts, the assessee has to fulfill this requirement of section 36(2) of the IT Act also that the amount in question has been considered as income in the relevant year or in an earlier year. As per the assessment order and as per the order of CIT(A), the assessee has not given any explanation or details regarding exact nature of transactions with the parties in question. In the absence of that, it

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31