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<h1>High Court directs Tribunal to review Rs. 18,662 bad debts for 1975-76 assessment objectively</h1> The High Court directed the Income-tax Appellate Tribunal to refer the question of whether the bad debts amounting to Rs. 18,662 for the assessment year ... Bad Debt, Burden Of Proof, Income Tax Act, Question Of Law The Revenue filed a petition under section 256(2) of the Income-tax Act, 1961 regarding the allowance of bad debts amounting to Rs. 18,662 for the assessment year 1975-76. The High Court directed the Income-tax Appellate Tribunal to refer the question of whether these debts were justified, emphasizing that debts should be decided objectively based on actual facts and not on the position of the creditors.
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