https://www.taxtmi.com/caselaws?id=781170 ITAT (Raipur) affirmed CIT(A)'s deletion of an addition made for provision for bad and doubtful debts, holding the assessee had already added that provision back to profit in the computation and had not claimed it twice. The tribunal found the Assessing Officer's view to be a misconception; the provision was effectively claimed only once and is allowable under the Act. The revenue's representative conceded the facts, and the appeal was decided in favour of the assessee. en-us Wed, 08 Oct 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781170 ITAT (Raipur) affirmed CIT(A)'s deletion of an addition made for provision for bad and doubtful debts, holding the assessee had already added that provision back to profit in the computation and had not claimed it twice. The tribunal found the Assessing Officer's view to be a misconception; the provision was effectively claimed only once and is allowable under the Act. The revenue's representative conceded the facts, and the appeal was decided in favour of the assessee. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781170