https://www.taxtmi.com/caselaws?id=57912 The tribunal partly allowed the departmental appeal, affirming the treatment of bad debts by allowing processing charges as bad debts and remitting the matter to consider each debtor's case. Additionally, the tribunal held that the savings of raw-films should be included as income using the regular valuation method, resulting in the inclusion of Rs. 3,27,902 as income for the year under appeal. en-us Sat, 26 Jun 1982 00:00:00 +0530 Wed, 15 Dec 2010 13:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57912 The tribunal partly allowed the departmental appeal, affirming the treatment of bad debts by allowing processing charges as bad debts and remitting the matter to consider each debtor's case. Additionally, the tribunal held that the savings of raw-films should be included as income using the regular valuation method, resulting in the inclusion of Rs. 3,27,902 as income for the year under appeal. Case-Laws Income Tax Sat, 26 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57912