Bad debts from jute division disallowed due to asset merger with tea division, but deduction allowed u/s 36(1)(vii).

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....Disallowing the claim of bad debts written off in respect of debts pertaining to Jute division - the assets of jute division representing sundry debtors had been merged with the sundry debtors of tea division of the assessee company - assessee is entitled for deduction u/s 36(1)(vii) - AT....