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NPA Interest Not Taxable on Accrual; Section 36(1)(viia) Claim Remanded: ITAT Chennai

20 Aug 2026 · 20 Aug 2026By CA Sandeep Kanoi

ITAT Chennai deleted NPA reserve release addition, upheld non-taxability of NPA interest and remanded Section 36(1)(viia) deduction for fresh verification. The post NPA Interest Not Taxable on Accrual; Section 36(1)(viia) Claim Remanded: ITAT Chennai appeared first on TaxGuru .

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