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2016 (2) TMI 628 - ITAT AHMEDABADDisallowance u/s 36(1) - denial of claim of bad debts - Held that:- We are of the view that assessee has complied with the requirement of the provisions of Section 36(1)(vii) of the Act and therefore the amount is allowable as deduction as bad debts and therefore we direct the A.O. to allow the same. - Decided in favour of assessee
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