To claim Bad Debts written off assessee has to fulfill requirement of section 36(2)

SAP India Pvt. Ltd. Vs DCIT (ITAT Bangalore)

We find that apart from writing off of bad debts in the books of accounts, the assessee has to fulfill this requirement of section 36(2) of the IT Act also that the amount in question has been considered as income in the relevant year or in an earlier year. As per the assessment order and as per the order of CIT(A), the assessee has not given any explanation or details regarding exact nature of transactions with the parties in question. In the absence of that, it

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