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1978 (9) TMI 77 - ITAT BANGALOREExtract: .......and the assessee was justified in writing it off and claiming it as a bad debt in this year. The order of the AAC is correct and calls for no interference. Both the Departmental appeals for 1974-75 and 1975-76 are dismissed. 9. The cross objections for both the years merely support the order of the AAC and are therefore redundant and are dismissed.
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