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<h1>High Court confirms write-off timing crucial for tax deductions</h1> The High Court of Madras upheld the Tribunal's decision that a write-off for bad debt under section 36(2) of the Income-tax Act should be made before the ... Bad Debt The High Court of Madras upheld the Tribunal's decision that a write-off for bad debt under section 36(2) of the Income-tax Act should be made before the assessment order is completed. The court found that the assessee did not write off the debt before the assessment order was made, leading to the decision against the assessee. The court did not answer the second question as it was not necessary.