Claim of Bed Debts in the revised return - the assessee has ...
Assessee's Bad Debt Claim Denied for Not Writing Off Debt in Books u/s 36(1)(vii) of Income Tax Act.
February 25, 2013
Case Laws Income Tax AT
Claim of Bed Debts in the revised return - the assessee has failed to even satisfy the first precondition envisaged in S.36(1)(vii) of writing off of the debt in its books of account. - AT
View Source