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1980 (7) TMI 53 - ALLAHABAD HIGH COURTExtract: .......s allowable in that year and simply because the bad debt was written off in the books on 30th April, 1963, it would not become a loss allowable in the year under consideration. We, therefore, answer the question in the negative, in favour of the department and against the assessee. The department is entitled to costs, which are assessed at Rs. 200.
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