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Penalty on income from bad debts recovered - the assessee has to offer the same to tax in the year in which the recovery is made. Since the assessee has failed to do in violation of the mandated provisions of law levy of penalty confirmed - Tri

Income Tax - Penalty on income from bad debts recovered - the assessee has to offer the same to tax in the year in which the recovery is made. Since the assessee has failed to do, in violation of the .....

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