https://www.taxtmi.com/caselaws?id=9948 HC affirmed Tribunal's finding that deduction under section 36(1)(vii) for bad debts was disallowed because there was no material showing the debtors were unable or unwilling to pay. The assessee continued trading with the debtors and received payments; the write-offs were unilateral and unsupported by evidence of irrecoverability. Consequently the debts had not become bad and the claimed deduction was rightly denied. en-us Fri, 06 Jan 2006 00:00:00 +0530 Fri, 19 Sep 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9948 HC affirmed Tribunal's finding that deduction under section 36(1)(vii) for bad debts was disallowed because there was no material showing the debtors were unable or unwilling to pay. The assessee continued trading with the debtors and received payments; the write-offs were unilateral and unsupported by evidence of irrecoverability. Consequently the debts had not become bad and the claimed deduction was rightly denied. Case-Laws Income Tax Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9948