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    <title>2017 (7) TMI 1320 - ITAT DELHI</title>
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    <description>The ITAT ruled in favor of the appellant, allowing the claim for writing off TDS certificates as bad debt. The decision emphasized the deductibility of losses incurred during business activities and cited precedents from the Supreme Court and High Courts to support the appellant&#039;s position. The impugned addition made by the AO was deleted, and the appeal of the assessee was allowed.</description>
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      <description>The ITAT ruled in favor of the appellant, allowing the claim for writing off TDS certificates as bad debt. The decision emphasized the deductibility of losses incurred during business activities and cited precedents from the Supreme Court and High Courts to support the appellant&#039;s position. The impugned addition made by the AO was deleted, and the appeal of the assessee was allowed.</description>
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