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2015 (6) TMI 837 - ITAT AHMEDABADDisallowance of bad debts - whether Sundry Credit/Debit balance written off accounts instead of the account “Bad Debts Written Off”? - Held that:- We do not find any infirmity in the order of the ld.CIT(A) as he has given a finding on fact that the condition has envisaged u/s.36(1)(vii) of the Act is not complied with by the assessee and the finding of the ld.CIT(A) on fact is not controverted by the assessee by placing any material contrary on record suggesting that the conditions for ‘writing off’ has been fulfilled. Therefore, in our considered view, the judgement of Hon’ble Apex Court in the case of TRF Ltd. vs. CIT (2010 (2) TMI 211 - SUPREME COURT ) as relied upon by the ld.counsel for the assessee would not help to the assessee - Decided against assessee.
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