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1986 (2) TMI 129 - ITAT HYDERABAD-BExtract: .......bad debt in such cases that is, even where the debt is not written off in the year in which the debt is to be allowable as having become bad in fact. 10. In view of the above, we would uphold the claim of the assessee for the deduction of Rs. 60,851 as bad debt. The ITO is directed to allow this and modify the assessment. 11. The appeal is allowed.
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