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    <title>Court Upholds Bad Debt Write-Off for Amalgamating Company u/s 36(1)(vii); Section 72A Not Applicable.</title>
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    <description>Writing off the debts which had already become bad in the hands of amalgamating company – Condition of Sec. 36(1)(vii) fulfilled - Claim of bad debts allowed - Sec. 72A has no application - HC</description>
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      <description>Writing off the debts which had already become bad in the hands of amalgamating company – Condition of Sec. 36(1)(vii) fulfilled - Claim of bad debts allowed - Sec. 72A has no application - HC</description>
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