https://www.taxtmi.com/caselaws?id=69568 The Tribunal allowed the deduction of bad debts for the assessment year 1985-86, finding the write-off to be bona fide. However, the investment allowance for the computer purchase was denied as it was deemed ineligible under section 32A. The computation of relief under section 80HHC for export profits was permitted based on identifiable profits, with directions to verify overhead expenses. en-us Fri, 28 Aug 1992 00:00:00 +0530 Fri, 28 Feb 2020 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69568 The Tribunal allowed the deduction of bad debts for the assessment year 1985-86, finding the write-off to be bona fide. However, the investment allowance for the computer purchase was denied as it was deemed ineligible under section 32A. The computation of relief under section 80HHC for export profits was permitted based on identifiable profits, with directions to verify overhead expenses. Case-Laws Income Tax Fri, 28 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69568