https://www.taxtmi.com/caselaws?id=248378 The Appellate Tribunal allowed the Revenue's appeal for statistical purposes, directing the Assessee to provide details related to the bad debts. The case was remanded to the Assessing Officer for reevaluation in accordance with legal provisions and a Supreme Court decision. The Tribunal emphasized compliance with Section 36(2) of the Income Tax Act and the necessity of credit entries in debtors' accounts after writing off bad debts, noting that proving the debt as bad was not mandatory for allowance under Section 36(1)(vii). en-us Fri, 23 May 2014 00:00:00 +0530 Wed, 11 Jun 2014 11:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248378 The Appellate Tribunal allowed the Revenue's appeal for statistical purposes, directing the Assessee to provide details related to the bad debts. The case was remanded to the Assessing Officer for reevaluation in accordance with legal provisions and a Supreme Court decision. The Tribunal emphasized compliance with Section 36(2) of the Income Tax Act and the necessity of credit entries in debtors' accounts after writing off bad debts, noting that proving the debt as bad was not mandatory for allowance under Section 36(1)(vii). Case-Laws Income Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248378