2023 (8) TMI 1360

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....(174) FOR THE PETITIONER(S) NO. 1 ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI ) 1. For the assessment year 200405 the Revenue has filed this appeal raising following questions for our consideration. "(A) Whether the Appellate Tribunal has erred in allowing the bad debt claim of the assessee ignoring the fact that the debts in question were not trading debts of the assessee a....