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Bad Debt Write-off Enough After TRF Ltd.; Verify Only Section 36(2): ITAT Bangalore
Case Law Details
- Case Name
- Craft Int Decor Private Limited Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
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Craft Int Decor Private Limited Vs DCIT (ITAT Bangalore)
ITAT Bangalore: Mere Write-off of Bad Debt is Sufficient After TRF Ltd.; AO Must Verify Only Section 36(2) Conditions
The Bangalore ITAT in Craft Int Decor Pvt. Ltd. v. DCIT (ITA Nos. 139 & 140/Bang/2026, order dated 15.07.2026) held that after 1 April 1989, an assessee is not required to establish that a debt has actually become irrecoverable. Once the bad debt is written off in the books of account, the only remaining requirement is compliance with the conditions prescribed under Section 36(2). Since the lower auth...
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