https://www.taxtmi.com/caselaws?id=181975 The ITAT allowed the deduction of bad debt under sec. 36(1)(vii) r.w.s. 36(2) of the Act, stating that proving irrecoverability is not necessary after April 1, 1989, only that the debt is written off in the accounts. Regarding the disallowed employees' contribution to PF & ESI, the ITAT vacated the disallowance and directed the AO to allow the claim, citing that contributions made before the due date for filing the return of income are allowable under sec. 36(1)(va) read with sec. 2(24)(x) and sec. 43B of the Act. en-us Thu, 13 Jan 2011 00:00:00 +0530 Thu, 28 Apr 2016 18:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181975 The ITAT allowed the deduction of bad debt under sec. 36(1)(vii) r.w.s. 36(2) of the Act, stating that proving irrecoverability is not necessary after April 1, 1989, only that the debt is written off in the accounts. Regarding the disallowed employees' contribution to PF & ESI, the ITAT vacated the disallowance and directed the AO to allow the claim, citing that contributions made before the due date for filing the return of income are allowable under sec. 36(1)(va) read with sec. 2(24)(x) and sec. 43B of the Act. Case-Laws Income Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181975