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Section 43D of the Income Tax Act

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Income Tax Made Easy: Must-Read Bestsellers for Tax Professionals, Students and Taxpayers
December 11, 2024
ITAT - ITAT Bangalore - Income Tax - Toyota Financial - Interest income - Interest income taxation - taxscan
Relief to Toyota Financial: ITAT directs Re-Adjudication on Taxability of Interest Income from NPAs [Read Order]
March 13, 2024
CBDT - Categorization - NBFCs - Sections - Income- Tax- Act-TAXSCAN
CBDT notifies Categorization of Classes of NBFCs into Sections 43B and 43D of Income Tax Act
September 23, 2023
Bad Debts - bad debts ITAT - Taxscan
No Deduction of Accrued Interest on Bad Debts / NPAs since Assessee is not a Scheduled Bank and had not recognized any Income as per RBI Guidelines [Read Order]
February 20, 2018
Sticky Loans EMI- GST-
Interest on Sticky Loans / NPA’s has to be Taxed on Receipt basis: ITAT [Read Order]
February 19, 2018
An Unscheduled Bank has to Recognize its Income on NPAs on Accrual Basis: ITAT [Read Order]
December 6, 2017
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