Deduction u/s 36(1)(vii) - bad debts - period prior to 1st April, 1989 - applying the commercial test...

Deduction u/s 36(1)(vii) - bad debts - period prior to 1st April, 1989 - applying the commercial test and business exigency test, both the conditions u/s 36(1)(vii) r.w.s. 36(2)(i)(b) are satisfied. Deduction allowed - SC .....

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