2019 (6) TMI 1001

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.... The Respondent : None  ORDER: (Per Hon'ble Sri Justice V. Ramasubramanian) The Revenue has come up with the above appeal under Section 260-A of the Income Tax Act, 1961, raising the following two substantial question of law: 1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in deleting the addition made by the assessing officer un....

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....e second question of law is concerned, the contention of the Revenue is that the Assessee failed to prove that the amount written off by them had really become a bad debt. The Assessing Officer held that there was no proof to show that what was written off had already become a bad debt. 5. But, in T.R.F. Limited v. Commissioner of Income Tax (2010) 323 ITR 397, the Supreme Court has clarified t....