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    <title>2016 (4) TMI 652 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal upheld the decision allowing the bad debts claim for non-regular business activities, considering them as business losses incurred in the course of trading agricultural produce. The bad debts were found to be related to the assessee&#039;s trading operations, making them incidental to their business activities. The Tribunal&#039;s decision was supported by detailed findings on the irrecoverable nature of the bad debts, which were uncontested. The appellant failed to challenge the factual findings, leading to the dismissal of the appeal as no substantial question of law was raised.</description>
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      <description>The Tribunal upheld the decision allowing the bad debts claim for non-regular business activities, considering them as business losses incurred in the course of trading agricultural produce. The bad debts were found to be related to the assessee&#039;s trading operations, making them incidental to their business activities. The Tribunal&#039;s decision was supported by detailed findings on the irrecoverable nature of the bad debts, which were uncontested. The appellant failed to challenge the factual findings, leading to the dismissal of the appeal as no substantial question of law was raised.</description>
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