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        Case ID :
        Income Tax

        Bad debts - Allowability towards service tax which was written...

        Assessee's Bad Debt Claim for Service Tax Write-Off Allowed u/s 36(1)(vii) Due to DIP Denial.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Bad debts - Allowability towards service tax which was written off as bad debt u/s. 36(1)(vii) - Since service tax payment recovery is denied by the DIP, the assessee has written off it as bad debt. Therefore, we are of the view that the assessee is justified in claiming it as bad debt by writing off in the Profit & Loss account. - Claim allowed - AT

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