Supreme Court of India
Travancore Tea Estates Co. Ltd. vs Commissioner Of Income Tax, Cochin on 17 December, 1997
Equivalent citations: [1998]233ITR203(SC), (1998)8SCC667, AIRONLINE 1997 SC 367, AIRONLINE 1997 SC 327
Bench: S.C. Sen, S.S.M. Quadri
ORDER
1. This case is about writing off of bad debts.
2. It is well settled that whether a debt has become bad or the point of time when it became bad are pure questions of fact.
3. There is no question of law involved in this appeal. We, therefore, declined to go into the controversy raised. The appeal is dismissed. There will be no order as to costs.