Deemed income / addition u/s 41(1) - Recovery of bad debts ...

Case Laws Income Tax

October 24, 2020

Deemed income / addition u/s 41(1) - Recovery of bad debts written off - the bad debts written off did not exceed the credit balance in provision for bad and doubtful debts and the bad debts written off was not claimed as deduction u/s.36(1)(vii) of the Act in earlier years. - No addition could be made - AT

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Deemed income / addition u/s 41(1) - Recovery of bad debts ...

Case Laws Income Tax

October 24, 2020

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