Assessee not required to establish that debt has become irrecoverable for writing off bad debts

Sohanraj Khimraj Kothari Vs JCIT (ITAT Bangalore)

ITAT Bangalore held that it is not necessary for assessee to establish that the debt, in fact has become irrecoverable; it enough if bad debt is written off as irrecoverable in the hooks of accounts of assessee.

Facts- The issue that arises for consideration in this appeal is as to whether the Revenue authorities were justified in disallowing the claim of the assessee for deduction of a sum of Rs.1,33,351/- on account of ba

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