Assessee's Bad Debt Claim for Service Tax Write-Off Allowed u/s 36(1)(vii) Due to DIP Denial.

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....Bad debts - Allowability towards service tax which was written off as bad debt u/s. 36(1)(vii) - Since service tax payment recovery is denied by the DIP, the assessee has written off it as bad debt. Therefore, we are of the view that the assessee is justified in claiming it as bad debt by writing off in the Profit & Loss account. - Claim allowed - AT....