https://www.taxtmi.com/caselaws?id=211867 The Court allowed the writ petition, set aside the Tribunal's order, and remanded the matter back to the Tribunal for fresh consideration under Section 254(2) within six months. The Court found that the Tribunal erred in not considering the legal position post-amendment of Section 36(1)(vii), which allowed deductions for bad debts by writing them off in the books of accounts. en-us Mon, 19 Dec 2011 00:00:00 +0530 Fri, 06 Jun 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211867 The Court allowed the writ petition, set aside the Tribunal's order, and remanded the matter back to the Tribunal for fresh consideration under Section 254(2) within six months. The Court found that the Tribunal erred in not considering the legal position post-amendment of Section 36(1)(vii), which allowed deductions for bad debts by writing them off in the books of accounts. Case-Laws Income Tax Mon, 19 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211867