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1986 (8) TMI 130 - ITAT DELHI-EExtract: .......n view of this we see no justification to interfere with the finding of the learned CIT (A). When there is total lack of evidence in support of the claim of bad debt, the CIT (A) had no alternative but to reject the claim in question. 8. In view of what we have stated above, we reject both the appeals namely that of the assessee and the Department.
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