Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (4) TMI 60 - HC - Income TaxExtract: .......l returns, these debts were not considered as bad debts. The burden is on the assessee and whether it has been discharged by him has to be interpreted on the basis of law as it was in existence during the relevant assessment year. Consequently, the application is allowed and the Income-tax Appellate Tribunal is directed to refer the above question.
|