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2019 (3) TMI 219 - ITAT BANGALOREEntitlement to deduction u/s.36(1)(viia) - not written off the bad debts in its books of account - HELD THAT:- For the purposes of claiming the deduction the assessee should have actually written off the bad debts exceeding the threshold limit prescribed by the Act. In the present case the assessee has actually not written off the bad debts in its books of account and had continued to show the same on the assets side of the balance sheet. Assessee is not entitled to any deduction u/s.36(1)(viia). - Decided against assessee.
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