https://www.taxtmi.com/caselaws?id=193413 A bad debt deduction under the Income-tax Act, 1922 depended on the assessee proving the debt's existence, character, and irrecoverability in the relevant year. In a reference under Section 66, the court was confined to questions of law and would not reappreciate factual findings or admit fresh material to displace the income-tax authorities' conclusion. As the alleged debts were not satisfactorily established and their becoming bad in the relevant year was not proved, the deduction was properly disallowed and the burden of proof remained unmet. en-us Fri, 06 Mar 1931 00:00:00 +0530 Fri, 28 Jul 2017 09:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193413 A bad debt deduction under the Income-tax Act, 1922 depended on the assessee proving the debt's existence, character, and irrecoverability in the relevant year. In a reference under Section 66, the court was confined to questions of law and would not reappreciate factual findings or admit fresh material to displace the income-tax authorities' conclusion. As the alleged debts were not satisfactorily established and their becoming bad in the relevant year was not proved, the deduction was properly disallowed and the burden of proof remained unmet. Case-Laws Income Tax Fri, 06 Mar 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193413