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2011 (5) TMI 243 - HC - Income TaxRevised return - Disallowance - Since they could not realize Rs.25.32 lakhs from said Corporation, they had to suspend the supplies to them and ultimately had to suspend the orders placed by them on M/s.Kanpur Boot House - When the assessee had written off the dues recoverable from the Corporation and the same were accepted by the Department and it had also so written off, the advances made to M/s.Kanpur Boot House in its books of accounts, what else could be the proof with the assessee for its being unable to recover the same - Merely because the claim was not made out under one particular provision of the Act, but was so made out under another provision of law - it was legally permissible to raise question of deduction under Section 37 of the Act even if it was not raised before the authorities below - Appeals are allowed
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