Assessing Officer to Verify TDS Write-Off Claims: Ensure Initial Invoice Recognition and Bad Debt Identification for Approval.

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....Disallowance of TDS recoverable written off - AO directed to verify that initially the assessee recognized the total invoice amount and subsequently, identified the bad debt with reference to the deficit payment by the party and the amount under TDS certificate issued - If both the conditions are satisfied, claim to be allowed bad debt - AT....