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    <title>2014 (2) TMI 372 - ITAT DELHI</title>
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    <description>The appellate tribunal remanded the case to the Assessing Officer for fresh consideration in light of the Supreme Court decision in &#039;TRF Ltd. vs. CIT&#039;, emphasizing that write-off as irrecoverable in the accounts is sufficient for claiming bad debts deduction. The appellant was directed to cooperate in the remand proceedings. The appeal was treated as allowed for statistical purposes, providing an opportunity for the appellant to present their case afresh before the Assessing Officer.</description>
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      <description>The appellate tribunal remanded the case to the Assessing Officer for fresh consideration in light of the Supreme Court decision in &#039;TRF Ltd. vs. CIT&#039;, emphasizing that write-off as irrecoverable in the accounts is sufficient for claiming bad debts deduction. The appellant was directed to cooperate in the remand proceedings. The appeal was treated as allowed for statistical purposes, providing an opportunity for the appellant to present their case afresh before the Assessing Officer.</description>
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