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Claim for any debt or part thereof in any previous year, shall be admissible u/s 36(1)(vii), if it is written off as irrecoverable in the books of accounts of the assessee for that previous year and it fulfills the conditions stipulated in sub section (2) of sub-section 36(2) of the Act.

Income Tax - Claim for any debt or part thereof in any previous year, shall be admissible u/s 36(1)(vii), if it is writt .....

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