Ito,Wd-12(3), Kolkata, Kolkata vs M/S Arpee Builders & Promoters Pvt. ... on 5 February, 2018
In other words, it is not obligatory for assessee to place
demonstrative proof for establishing a debt as bad - Ajitkumar C. Kamdar v. CIT [2005] 1
SOT 183(Mum.).