https://www.taxtmi.com/caselaws?id=292727 A bad debt deduction turns on whether the debt was in fact irrecoverable and when that irrecoverability arose, which is a question of fact to be decided on the evidence before the Tribunal; on the materials relied on, the finding that the debt had become bad before the relevant year was sustained. Branch expenses at Kanpur and Calcutta were allowable as business expenditure where the head office and branches were engaged in the same business and the outgoings were incurred to maintain staff and premises for recovering outstanding amounts; the Tribunal treated them as part of the business operations and allowed the claim. en-us Mon, 27 Oct 1952 00:00:00 +0530 Wed, 06 Jan 2021 11:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292727 A bad debt deduction turns on whether the debt was in fact irrecoverable and when that irrecoverability arose, which is a question of fact to be decided on the evidence before the Tribunal; on the materials relied on, the finding that the debt had become bad before the relevant year was sustained. Branch expenses at Kanpur and Calcutta were allowable as business expenditure where the head office and branches were engaged in the same business and the outgoings were incurred to maintain staff and premises for recovering outstanding amounts; the Tribunal treated them as part of the business operations and allowed the claim. Case-Laws Income Tax Mon, 27 Oct 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292727