https://www.taxtmi.com/caselaws?id=168383 The tribunal partly allowed the assessee's appeal regarding the disallowance of bad debts written off for the assessment year 2002-03. The tribunal considered the compliance with documentation and legal provisions, allowing the appeal based on relevant court decisions and a board resolution authorizing the write-off. However, the appeal regarding the disallowance of sundry balances was dismissed as the assessee failed to substantiate its claim, with the tribunal emphasizing the burden of proof on the assessee. en-us Thu, 31 Mar 2011 00:00:00 +0530 Wed, 25 Feb 2015 12:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168383 The tribunal partly allowed the assessee's appeal regarding the disallowance of bad debts written off for the assessment year 2002-03. The tribunal considered the compliance with documentation and legal provisions, allowing the appeal based on relevant court decisions and a board resolution authorizing the write-off. However, the appeal regarding the disallowance of sundry balances was dismissed as the assessee failed to substantiate its claim, with the tribunal emphasizing the burden of proof on the assessee. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168383