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Case Law Details

Case Name : G.E. Capital Services India Vs Addl. CIT (ITAT Delhi)
Related Assessment Year : 10/06/2015
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Issue: Whether Bad debt written off in the books of Assessee is allowed as deduction where irrecoverability is not proved?

Sections Involved:

Section 36(1 )(vii) (relavant wording of the section: the amount of any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year)

 Appeal by Assessee before ITAT: (Relev

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