Adjustment to tax Section 8(1)(e)

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....ealer shall make such adjustment to the extent of the tax on the price written off as bad debt provided such price has been written off in his books of accounts and the price so written off has also been claimed by the dealer as deduction under section 36 of the Income Tax Act 1961 (43 of 1961) Provided that where the price so written off relates to the sale of goods taxable at different rates o....