2009 (4) TMI 974

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Full Text of the Document

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....ubstantial question of law :- a) Whether on the facts and in law and in the circumstances of the case, the ITAT is right in allowing the assessee's claim of bad debts of ₹ 19,08,150/- out of the total claim of ₹ 23,42,008/- ? b) Whether on the facts and circumstances of the case, the ITAT was justified in concluding that the provision of section 40(a) (i) read with section 195 of t....