https://www.taxtmi.com/caselaws?id=789948 Amounts written off as bad debts were held not to justify further addition where the assessee's reconciliation showed that part of the sum was a reversal of an earlier provision for doubtful debts already disallowed when created, so taxing it again would amount to double taxation. The client claim debit was also explained as settlement or write-off of balances whose corresponding income had already been offered to tax in earlier years, and the reconciliation was supported by ledgers, financial statements and paper-book material without any specific rebuttal. On those facts, unrecovered client dues were treated as allowable, and the additions were not warranted. en-us Thu, 22 Jan 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789948 Amounts written off as bad debts were held not to justify further addition where the assessee's reconciliation showed that part of the sum was a reversal of an earlier provision for doubtful debts already disallowed when created, so taxing it again would amount to double taxation. The client claim debit was also explained as settlement or write-off of balances whose corresponding income had already been offered to tax in earlier years, and the reconciliation was supported by ledgers, financial statements and paper-book material without any specific rebuttal. On those facts, unrecovered client dues were treated as allowable, and the additions were not warranted. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789948