Under ICDS X, whether reversal of an asset and the related income would mean that the entry which was originally passed for recognition of the asset and the income should be reversed, or whether the asset should be written off as a bad debt under section 36(1)(vii).

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....set should be written off as a bad debt under section 36(1)(vii).<br>ICDS X : Provisions, Contingent Liabilities & Contingent Assets Income computation and disclosure standards<br>Income Tax<br>Manual....