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    <title>Court Denies Bad Debt Claim Due to Lack of Evidence Showing Amount was Previously Taxed as Income.</title>
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    <description>Disallowances of bad-debt - to avail the benefit of the bad debt written off the impugned amount should have been recognised as income/offered to tax previoulsy. However in the present case the assessee admittedly failed to produce any evidences to the effect that the impugned amount have already been recoginsed as income of the assessee - Additions confirmed.</description>
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      <title>Court Denies Bad Debt Claim Due to Lack of Evidence Showing Amount was Previously Taxed as Income.</title>
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      <description>Disallowances of bad-debt - to avail the benefit of the bad debt written off the impugned amount should have been recognised as income/offered to tax previoulsy. However in the present case the assessee admittedly failed to produce any evidences to the effect that the impugned amount have already been recoginsed as income of the assessee - Additions confirmed.</description>
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