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of <h1>Supreme Court: Bad Debt Classification is Factual, Not Legal. Appeal Dismissed. No Costs Granted.</h1> <h3>Travancore Tea Estates Co. Limited Versus Commissioner of Income-Tax</h3> Travancore Tea Estates Co. Limited Versus Commissioner of Income-Tax - [1998] 233 ITR 203 (SC) The Supreme Court dismissed the appeal regarding the writing off of bad debts, stating that the determination of bad debt is a question of fact, not law. No costs were awarded. (Case citation: 1997 (12) TMI 10 - SC)
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