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2011 (12) TMI 748 - AT - Income TaxExtract: .......the case of T.R.F. Ltd. vs. CIT 323 ITR 397 (SC) and it has been held that it is enough if the debt has been written off in the books of account after mentioning the same as irrecoverable debt. Accordingly, we confirm this deletion also. 23. In the result, the appeal of the Revenue stands dismissed. Order pronounced in the open Court on 02.12.2011.
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