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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.

            <h1>Bad debt deduction permitted when debts are written off in accounts and were previously brought to income.</h1> Bad debt deduction is allowable only where the debt is written off as irrecoverable in the assessee's books in the year the deduction is claimed and the debt either was taken into account in computing income in that or an earlier year or arises from money lending or banking carried on by the assessee; provisions for bad and doubtful debts do not qualify.

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