https://www.taxtmi.com/caselaws?id=252907 The High Court dismissed the Tax Case (Appeal) as no substantial question of law arose, affirming the Tribunal's decision that the rectification of the excess billing error did not constitute a bad debt write-off. The Court emphasized that the excess amount was not recoverable and did not involve a transaction of bad debt, thereby upholding the Tribunal's decision. en-us Mon, 27 Oct 2014 00:00:00 +0530 Thu, 14 May 2015 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252907 The High Court dismissed the Tax Case (Appeal) as no substantial question of law arose, affirming the Tribunal's decision that the rectification of the excess billing error did not constitute a bad debt write-off. The Court emphasized that the excess amount was not recoverable and did not involve a transaction of bad debt, thereby upholding the Tribunal's decision. Case-Laws Income Tax Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252907