1994 (3) TMI 10

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Full Text of the Document

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....an order of this court in T. C. P. No. 271 of 1971, dated November 12, 1979, the Tribunal has referred to this court the following two questions : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the write off for the purpose of the claim of bad debt under section 36(2) of the Act should be made when the assessee makes....