Assessee's Bad Debt Write-Off Denied for Lack of Recovery Efforts; Alternative Claim u/s 37 Also Rejected.

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....Disallowance of assessee’s claim of bad debt written off u/s 36(2)(i) - alternative claim u/s 37 - nothing on record to show that any legal remedies were attempted by the assessee for recovery of the aforesaid amount - claim not allowed - AT....