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    <title>Assessees can claim debt write-offs in regular assessments, but not in block assessments.</title>
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    <description>The assessee can claim the debts in the regular assessment when these debts are being written off. But in the block assessment the assessee is not entitled to claim the deduction. - AT</description>
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      <description>The assessee can claim the debts in the regular assessment when these debts are being written off. But in the block assessment the assessee is not entitled to claim the deduction. - AT</description>
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