2008 (7) TMI 1031

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..... rned Counsel for the Respondent. 2. The Appellant-Revenue is seeking to raise the following two substantial questions of law :- (a). On the facts and in the circumstances of the case and in law, the Hon ble ITAT has erred in holding that it is not obligatory on the part of the assessee to prove that the debt written off by him is indeed a bad debt for the purpose of allowance u/s.36(1)(vii)? .....

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