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The provisions of section 36(1)(vii) do not contain the requirement of writing off the bad debts to the...

The provisions of section 36(1)(vii) do not contain the requirement of writing off the bad debts to the profit and loss account of the Assessee what the provision mandates that the amount of any bad debt or part thereof should be written off as irrecoverable in the Accounts of the Assessee for the previous year - AT .....

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