https://www.taxtmi.com/caselaws?id=252158 The Tribunal allowed the appeal, deleting the disallowance on bad debts written off, citing Supreme Court rulings that post-1.4.1989, it is not necessary to establish irrecoverability. The issues regarding gratuity fund and ADWDRS bad debts were remanded to the Assessing Officer for fresh consideration. The appeal under S.154 was dismissed as infructuous. en-us Thu, 09 Oct 2014 00:00:00 +0530 Mon, 23 Feb 2015 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252158 The Tribunal allowed the appeal, deleting the disallowance on bad debts written off, citing Supreme Court rulings that post-1.4.1989, it is not necessary to establish irrecoverability. The issues regarding gratuity fund and ADWDRS bad debts were remanded to the Assessing Officer for fresh consideration. The appeal under S.154 was dismissed as infructuous. Case-Laws Income Tax Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252158