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2006 (5) TMI 282 - AT - Income TaxExtract: .......ally become bad. The write off of a bad debt, according to us, is a prima facie evidence, on the part of the assessee with whom the information rests, and is a sufficient requirement of the amended provision. In view of the above observation, appeal by the assessee on this ground is allowed. 12. In the result, the appeal by the assessee is allowed.
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