https://www.taxtmi.com/caselaws?id=278536 The Tribunal partially allowed the appeal, emphasizing the importance of verifying the bad debts written off by the appellant. The judgment highlighted the autonomy of the assessee in deciding the write-off of bad debts and the need for factual confirmation by the AO. The detailed analysis provided clarity on the legal interpretation and application of provisions related to bad debts and business losses in the context of share broking transactions. en-us Fri, 10 Apr 2015 00:00:00 +0530 Tue, 12 Feb 2019 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278536 The Tribunal partially allowed the appeal, emphasizing the importance of verifying the bad debts written off by the appellant. The judgment highlighted the autonomy of the assessee in deciding the write-off of bad debts and the need for factual confirmation by the AO. The detailed analysis provided clarity on the legal interpretation and application of provisions related to bad debts and business losses in the context of share broking transactions. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278536