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1990 (12) TMI 138 - ITAT DELHI-BExtract: .......s books of accounts. The amount of bad debt written off by the assessee in any year is assessable if the same is recovered in the subsequent assessment years. Considering the facts and circumstances of the case, the disallowance of Rs. 10,953, in our view, is unsustainable and is hereby deleted. 14. In the result, appeal of the assessee is allowed.
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