721/CBDT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the years which would be equal to the amount likely to be recovered, should alone be retained on the register and the balance of the demand should be written off as irrecoverable. In accordance with the above instructions the Board had given approval for partial write off in many cases. 2. A few cases of this type were reviewed by the various Zonal Committees at a later stage and they came to....