Bad debts - the assessee has not placed on record before the ...

Case Laws Income Tax

January 6, 2016

Bad debts - the assessee has not placed on record before the lower authorities to show that it debtors were not in a position to pay the debts or have refused for payment. It is an unilateral act on the part of the assessee to write off all these amount without bring any material on record to show that amount are not recoverable - additions confirmed - AT

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Bad debts - the assessee has not placed on record before the ...

Case Laws Income Tax

January 6, 2016

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