TaxTMI 
TaxTMI 
1940 (11) TMI 31
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.... alleged points of law arising out of the orders of his department in respect of the assessment of the petitioner firm for the year 1936-37. The main question arising is whether a sum of ₹ 9,088, which was claimed to have been written off as a bad debt, was in fact so written off in the year under assessment. It appears that a sum of ₹ 9,653 was due from the debtor Amar Nath in the yea....
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....d that received amounted to ₹ 579 and this deducted out of a sum of ₹ 9,666 left a balance of ₹ 9,088 which, it is claimed, was written off as a bad debt. It has been stated before us by Mr. Kirpa Ram Bajaj that the assessee was told that this was the final dividend but at no time was this stated by the assessee himself. The onus of proving that a debt has become had and when it ....