Bad debts u/s 36(1)(vii) disallowed as only provision made, not written off in books
October 13, 2021
Income Tax, ITAT
Bad debts claimed u/s 36(1(vii) disallowed as only provision was made and bad debts not written off in books of account In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming disallowance of bad debts claimed u/s 36(1)(vii) of the Income Tax …