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.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
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.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>High Court allows deduction of bad debts for 1957-58 assessment year, upholding Tribunal's finding. Department's burden of proof argument rejected.</h1> The High Court of Allahabad ruled in favor of the assessee, allowing the deduction of bad debts for the assessment year 1957-58. The Tribunal's finding ... Bad Debt, Previous Year The High Court of Allahabad ruled in favor of the assessee, allowing the deduction of bad debts for the assessment year 1957-58. The Tribunal's finding that the debts had become bad in the relevant previous year was upheld. The department's argument that the burden of proof was not discharged by the assessee was rejected. The question was answered in the affirmative in favor of the assessee, who was awarded costs of Rs. 200.
TaxTMI 
TaxTMI 
