{"id":143160,"date":"2006-03-09T00:00:00","date_gmt":"2006-03-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-moulana-co-ltd-vs-the-joint-commissioner-on-9-march-2006"},"modified":"2015-08-14T10:40:17","modified_gmt":"2015-08-14T05:10:17","slug":"ms-moulana-co-ltd-vs-the-joint-commissioner-on-9-march-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-moulana-co-ltd-vs-the-joint-commissioner-on-9-march-2006","title":{"rendered":"M\/S.Moulana &amp; Co Ltd vs The Joint Commissioner on 9 March, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Moulana &amp; Co Ltd vs The Joint Commissioner on 9 March, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS           \n\nDated: 09\/03\/2006 \n\nCoram \n\nThe Hon'ble Mr. Justice P.SATHASIVAM   \nand \nThe Hon'ble Mr. Justice J.A.K.SAMPATHKUMAR      \n\nT.C. (A) No.11 of 2006\n\n\nM\/s.Moulana &amp; Co Ltd  \n169, Angappan Naicken Street, \nChennai-600 001.                                ...     Appellant\n\n-Vs-\n\nThe Joint Commissioner \n        of Income tax,\nSpecial Range-I, Chennai.                       ...     Respondent\n\n        Appeal under Sec.260A of the Income Tax Act, 1961 against the order of\nthe Income Tax Appellate Tribunal,\n'A' Bench, Chennai, dated 31.08.2005, in ITA No.1574\/Mds\/99 \nAssessment Year 1996-97   \n\n!For Appellant          ::      Mr.Subbaraya Aiyar\n\n^For Respondent         ::              ---\n\n:JUDGMENT   \n<\/pre>\n<p>(Judgment of the Court was delivered by P.SATHASIVAM, J.)  <\/p>\n<p>                It is not in dispute that the amount  of  debt  had  not  been<br \/>\ntaken into account while computing the income of the assessee for the previous<br \/>\nyear.   In  such  circumstances, in view of Section 36(2)(i) of the Income Tax<br \/>\nAct, the claim of bad debt cannot be allowed.  The Commissioner as well as the<br \/>\nAppellate Tribunal considered this aspect and rightly rejected  the  claim  of<br \/>\nthe assessee.  We do not find any substantial question of law for entertaining<br \/>\nthis Appeal.  Accordingly, the same is dismissed.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Moulana &amp; Co Ltd vs The Joint Commissioner on 9 March, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 09\/03\/2006 Coram The Hon&#8217;ble Mr. Justice P.SATHASIVAM and The Hon&#8217;ble Mr. Justice J.A.K.SAMPATHKUMAR T.C. (A) No.11 of 2006 M\/s.Moulana &amp; Co Ltd 169, Angappan Naicken Street, Chennai-600 001. &#8230; Appellant -Vs- [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-143160","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Moulana &amp; Co Ltd vs The Joint Commissioner on 9 March, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-moulana-co-ltd-vs-the-joint-commissioner-on-9-march-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Moulana &amp; 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