1980 (12) TMI 89 - AT - Income Tax

Summary

The appeal was about disallowance of a bad debt of Rs. 18,937 for the assessment year 1978-79. The assessee provided evidence of efforts made to recover the debt, including letters and personal visits, but the debt was deemed irrecoverable. The ITAT Delhi directed the ITO to allow the claim for the bad debt, as it had become irrecoverable. The appeal was allowed.