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2023 (7) TMI 91 - SC ORDERDisallowance of bad debts as conditions laid down in Section 36(1)(vii) r.w.s. 36(2) not satisfied - debts have been taken over from the sister concerns - High court , following the decision in [2022 (1) TMI 1380 - MADRAS HIGH COURT], confirmed the decision of ITAT deleting the additions - Supreme court found no ground to interfere - Decided against the revenue.
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