Cadila Pharmaceuticals Ltd. v. ACIT (2024)115 ITR 428/162 taxmann.com 229 (Ahd)(Trib)

S. 115JB : Company-Book profit-Provision for bad and doubtful debts-Diminution in value of investments-Deletion of adjustment by Commissioner (Appeals) is upheld.

Tribunal affirmed the deletion of  adjustment by the CIT(A). ((AY. 2008-09, 2009-10)

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