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    <title>Revenue Authorities Reject Bad Debt Deduction for Eligible Units u/ss 80-IB and 80-IC.</title>
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    <description>Apportionment of bad debt written off to the eligible units and registering profit of those eligible units for the purpose of allowing deduction u/s 80-IB and 80-IC, as done by the revenue authorities is unsustainable. - AT</description>
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