https://www.taxtmi.com/highlights?id=66199 Additions for recovery of bad debts u/s 41 - As per appellant as recovered the bad debts of the companies, which got amalgamated with the appellant company, and, therefore, they are not taxable in the hands of the appellant and that the appellant was not the assessee for the purpose u/s 41 - Contention rejected - Additions confirmed - HC en-us Sat, 22 Oct 2022 10:05:44 +0530 Sat, 22 Oct 2022 10:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66199 Additions for recovery of bad debts u/s 41 - As per appellant as recovered the bad debts of the companies, which got amalgamated with the appellant company, and, therefore, they are not taxable in the hands of the appellant and that the appellant was not the assessee for the purpose u/s 41 - Contention rejected - Additions confirmed - HC Highlights Income Tax Sat, 22 Oct 2022 10:05:44 +0530 https://www.taxtmi.com/highlights?id=66199