Once the advance made by the assessee was subject matter of ...
Taxpayer Advance Write-Offs Cannot Be Taxed Again to Avoid Double Taxation, Ensuring Fair Tax Practices.
April 2, 2016
Case Laws Income Tax AT
Once the advance made by the assessee was subject matter of taxation at the time of provision, the same cannot be added to the total income when it was actually written off. - disallowing would amount to double taxation- AT
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