https://www.taxtmi.com/caselaws?id=204099 The court found that the assessment order, though potentially flawed, did not significantly harm Revenue's interests. It was determined that post-amendment, writing off a debt is adequate for deduction claims without proving its bad status. The case was referred to the regular Bench for action based on the majority opinion, emphasizing that internal notes and private discussions among Members were irrelevant to the core dispute over bad debt allowability. en-us Fri, 15 Jan 2010 00:00:00 +0530 Mon, 04 Jul 2011 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204099 The court found that the assessment order, though potentially flawed, did not significantly harm Revenue's interests. It was determined that post-amendment, writing off a debt is adequate for deduction claims without proving its bad status. The case was referred to the regular Bench for action based on the majority opinion, emphasizing that internal notes and private discussions among Members were irrelevant to the core dispute over bad debt allowability. Case-Laws Income Tax Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204099