Home › Income-Tax Act › Kotak Mahindra Bank Ltd. v. DCIT (2025) 211 ITD 608 (Mum) (Trib.)

Kotak Mahindra Bank Ltd. v. DCIT (2025) 211 ITD 608 (Mum) (Trib.)

S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts-Schedule bank-Provisions are made as per direction of RBI-Allowable as deduction.

Held that  provisions are made as per direction of RBI is  allowable as deduction. AY. 2019-20)

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