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2010 (10) TMI 99 - HC - Income TaxAssessee not added provision for doubtful debts and advances/bad debts to the income - SCN issued - assessee did not respond to the said notice - AO had added an amount on the ground that doubtful debts and advances were not allowable under Section 36(1)(vii) of the Act - Held that: - deduction under Section 36(1)(vii), it was enough if the bad debt is written off by the assessee as irrecoverable in its accounts - decision on a debatable point of law cannot be treated as a mistake apparent from the record - appeal being devoid of merit, is dismissed
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