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Case Law Details

Case Name : Shrawan Goenka Vs ACIT (ITAT Patna)
Related Assessment Year : 2012-13
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Shrawan Goenka Vs ACIT (ITAT Patna)

Brief facts relevant to the issue are that during the assessment proceedings, the Assessing Officer noted that the assessee had debited in his Profit & Loss A/c, a sum of Rs.4,94,006/- under the head bad debts. On being asked to produce the details along with supporting papers, bills, vouchers, the assessee submitted that the amount debited under the head ‘bad debts’ was raised during the same previous year. It was further submitted that in the business of dairy pr

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