Bombay H.C : The Assessing Officer was justified in making an adjustment u/s 143(1)(a) relating to disallowance of the claim for bad debts under Section 36(1)(viii) in respect of a sum of Rs.1,69,37,818/- representing “provision for doubtful overdue installments under hire purchase finance agreements
High Court Of Bombay Bajaj Auto Finance Ltd. vs. CIT Section 143(1)(a), 36(1)(viii) Asst. Year 1993-94 M.S. Sanklecha & Riyaz […]