https://www.taxtmi.com/caselaws?id=356728 The High Court directed the Tribunal to reconsider if the claimed amount can be treated as bad debt under Section 36 of the Income Tax Act. The Tribunal was instructed to examine if the amount was actually written off during the relevant assessment year, allowing the assessee an opportunity to provide additional evidence. The Tribunal decided to remit the matter to the Assessing Officer for further examination, ultimately allowing the appeal for statistical purposes. en-us Thu, 08 Mar 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356728 The High Court directed the Tribunal to reconsider if the claimed amount can be treated as bad debt under Section 36 of the Income Tax Act. The Tribunal was instructed to examine if the amount was actually written off during the relevant assessment year, allowing the assessee an opportunity to provide additional evidence. The Tribunal decided to remit the matter to the Assessing Officer for further examination, ultimately allowing the appeal for statistical purposes. Case-Laws Income Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356728