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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Disallowances of bad-debt - to avail the benefit of the bad debt ...

Income Tax

March 30, 2020

Disallowances of bad-debt - to avail the benefit of the bad debt written off the impugned amount should have been recognised as income/offered to tax previoulsy. However in the present case the assessee admittedly failed to produce any evidences to the effect that the impugned amount have already been recoginsed as income of the assessee - Additions confirmed.

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