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Case Law Details

Case Name : GBT India Pvt. Ltd. Vs National E–Assessment Centre (ITAT Delhi)
Appeal Number : ITA. No. 462/Del/2021
Date of Judgement/Order : 06/01/2022
Related Assessment Year : 2016-17
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GBT India Pvt. Ltd. Vs National E–Assessment Centre (ITAT Delhi)

During the course of scrutiny assessment proceedings, the Assessing Officer noticed that the bad debts are related to very brand conscious entities, which by no stretch of imagination can be made as bad debts. The

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