1985 (5) TMI 26

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.... S. P. GOYAL J.-The assessee, a dealer in foodgrains, in the assessment year 1972-73 claimed a deduction of a sum of Rs. 87,878 on account of bad debt which was due from M/s. Dil Chand Shah Bedi Lal, Jahanabad. His claim was negatived by all the authorities up to the Tribunal holding that the assessee has failed to prove the said amount to be a bad debt. The assessee then moved an application unde....