https://www.taxtmi.com/caselaws?id=32685 The court set aside previous orders and directed parties to appear before the Assessing Officer for further consideration. Regarding the deduction under Section 36(1)(vii), the court emphasized the need to demonstrate the debt as bad, irrecoverable, and written off in the previous year for the deduction to be valid. The judgment concluded with these observations, disposing of the appeal. en-us Wed, 14 Jan 2009 00:00:00 +0530 Sat, 21 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32685 The court set aside previous orders and directed parties to appear before the Assessing Officer for further consideration. Regarding the deduction under Section 36(1)(vii), the court emphasized the need to demonstrate the debt as bad, irrecoverable, and written off in the previous year for the deduction to be valid. The judgment concluded with these observations, disposing of the appeal. Case-Laws Income Tax Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32685