2001 (10) TMI 30

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..... o hold in favour of the assessee had itself relied on an earlier decision of the same Tribunal for the earlier assessment year. That decision was the subject-matter of a reference and was considered by this court in CIT v. Annapurani Veerappan [1992] 193 ITR 426. In that case, this court held that debts which the assessee claimed to have become irrecoverable, were not to be treated as bad debts .....

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