Doubtful advances written off treated as provisions not allowable expenditure u/s 37(1) in contrast to bad debts w/o u/s 36(i)(vii) qua sundry debtor – ITAT ABCAUS Case Law Citation: ABCAUS 1281 (2017) (06) ITAT The Grievance: The appellant assessee was aggrieved by the order passed by the Commissioner of