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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
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of <h1>Income tax deduction denied for bad debt claim as considered advance for expenditure, not bad debt; application dismissed.</h1> The High Court rejected the Commissioner of Income tax's application for deduction on account of bad debt, as the Tribunal considered it an advance for ... Business Expenditure, Reference The High Court rejected the Commissioner of Income tax's application regarding deduction on account of bad debt. The Tribunal allowed the deduction as an advance for expenditure, not a bad debt. The Court held that no question of law arose, and the application was rejected.
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