Assessee Entitled to Bad Debt Deduction u/s 36 After Previous Acceptance by Revenue u/s 143(3.

Disallowance of bad debt - the assessee has shown such bad debts as debtors in the earlier assessment years which was subject to the scrutiny assessment u/s 143(3) and the revenue has accepted the same - such bad debts were offered to tax. Accordingly the assessee is entitled for the deduction u/s 36 .....

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