https://www.taxtmi.com/caselaws?id=789330 Amounts written off as irrecoverable debtor, driver and employee balances were treated as business loss where the assessee's earlier year had reached the same result and the Revenue showed no distinguishing facts; the disallowance was deleted. Bad debts written off under section 36(1)(vii) were also allowed because, after 1 April 1989, actual proof of irrecoverability is not required once the debt is written off in the accounts and statutory conditions are met; the disallowance on the ground of insufficient recovery efforts was deleted. The additions were therefore removed in full. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789330 Amounts written off as irrecoverable debtor, driver and employee balances were treated as business loss where the assessee's earlier year had reached the same result and the Revenue showed no distinguishing facts; the disallowance was deleted. Bad debts written off under section 36(1)(vii) were also allowed because, after 1 April 1989, actual proof of irrecoverability is not required once the debt is written off in the accounts and statutory conditions are met; the disallowance on the ground of insufficient recovery efforts was deleted. The additions were therefore removed in full. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789330