https://www.taxtmi.com/caselaws?id=22170 The court ruled in favor of the Revenue, holding that accrued interest on mortgage loans should be included in the total income for the relevant assessment years, despite recovery difficulties. Additionally, the court found that the write-off of Rs. 1,03,842 as a bad debt for a specific assessment year was not justified based on insufficient evidence presented. en-us Wed, 23 Jan 1991 00:00:00 +0530 Mon, 07 Dec 2009 17:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22170 The court ruled in favor of the Revenue, holding that accrued interest on mortgage loans should be included in the total income for the relevant assessment years, despite recovery difficulties. Additionally, the court found that the write-off of Rs. 1,03,842 as a bad debt for a specific assessment year was not justified based on insufficient evidence presented. Case-Laws Income Tax Wed, 23 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22170