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    <title>ITAT Approves Bad Debt Claim After Dividend Cheque Dishonored, Allowing Assessee Tax Relief.</title>
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    <description>Bad debts - assessee was entitled to, as dividend from another company, which was returned as income on receipt of a cheque, which subsequently got dishonoured - ITAT correctly allowed the claim.</description>
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      <description>Bad debts - assessee was entitled to, as dividend from another company, which was returned as income on receipt of a cheque, which subsequently got dishonoured - ITAT correctly allowed the claim.</description>
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