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    <title>2011 (4) TMI 805 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the revenue&#039;s appeal challenging the Tribunal&#039;s decision to allow the deduction of bad debts claimed by the assessee for the assessment year 2004-05. The Court found that the assessee had provided adequate details to the Assessing Officer regarding the debts and efforts made for recovery, leading to the conclusion that no substantial question of law arose. The High Court&#039;s decision was based on a review of past legal precedents and the thorough consideration of the arguments presented by both parties.</description>
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      <description>The High Court dismissed the revenue&#039;s appeal challenging the Tribunal&#039;s decision to allow the deduction of bad debts claimed by the assessee for the assessment year 2004-05. The Court found that the assessee had provided adequate details to the Assessing Officer regarding the debts and efforts made for recovery, leading to the conclusion that no substantial question of law arose. The High Court&#039;s decision was based on a review of past legal precedents and the thorough consideration of the arguments presented by both parties.</description>
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      <pubDate>Fri, 29 Apr 2011 00:00:00 +0530</pubDate>
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