https://www.taxtmi.com/caselaws?id=338701 The Tribunal partially allowed the appeal, granting a deduction for bad debts amounting to Rs. 5,37,41,411, while excluding the excess provision of Rs. 1,30,23,780. The decision was based on the finding that the bad debts were written off in the debtor's accounts, fulfilling the conditions of section 36(1)(vii) despite a discrepancy in the reconciliation of the written-off amount. en-us Wed, 23 Nov 2016 00:00:00 +0530 Thu, 09 Feb 2017 13:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338701 The Tribunal partially allowed the appeal, granting a deduction for bad debts amounting to Rs. 5,37,41,411, while excluding the excess provision of Rs. 1,30,23,780. The decision was based on the finding that the bad debts were written off in the debtor's accounts, fulfilling the conditions of section 36(1)(vii) despite a discrepancy in the reconciliation of the written-off amount. Case-Laws Income Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338701