Case Law Details
Case Name : PCIT Vs VE Commercial Vehicles Ltd (Delhi High Court)
Appeal Number : ITA 334/2023
Date of Judgement/Order : 15/09/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs VE Commercial Vehicles Ltd (Delhi High Court)
Introduction: The Delhi High Court, in the case of PCIT vs VE Commercial Vehicles Ltd for Assessment Year (AY) 2011-12, addressed two key issues. This article delves into the court’s ruling, emphasizing the deduction claimed by the assessee regarding bad debts and training expenses.
Detailed Analysis:
1. Bad Debts Issue (Section 36(1)(vii) and 36(2)):
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