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2024 (4) TMI 1023 - ITAT DELHIDisallowance u/s 36(1)(vii) - bad debt claim in respect of identified debts - HELD THAT:- The assessee has brought on record a chart containing party-wise details of accounts which have been claimed as bad debts i.e. identified debts u/s 36(1)(vii) which, according to the assessee has never been claimed u/s 36(1)(viia). As pointed out by the Ld. AR, the appeals of the Revenue filed against the decision of the Tribunal on the impugned issue for AY 2013-14 to 2015- 16 stand dismissed by the decision of Hon’ble Delhi High Court [2023 (10) TMI 1244 - DELHI HIGH COURT] Revenue had also gone in appeal before the Hon’ble Delhi High Court against the order of the Tribunal on this issue for AY 2016-17 as well but the Hon’ble Delhi High Court following its decisions for AY 2013-14 to 2015- 16 held that ‘no substantial question of law arises for consideration by this court’. Appeal of the assessee is allowed.
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