actually write off the bad debt, (ii) that the debt written off by the assessee should be bad debt.
5. In view of the above ... basis of the writing off the debt in the books of account. The parity/compatibility between the writing off the debt as irrecoverable
write-off of bad debts claimed by the assessee, for the reason that the assessee has not in fact written off the bad debts ... become bad, and the assessee has not written off the bad debts, and the assessee has also not furnished the details of bad debts either
version i.e. write off of non rural
provisions / prudential write off /head office write off etc.
3. Prudential write off is not allowable ... assessee
bank has debited the bad debts written off to the account 'Bad Debts
Written Off Account' (GL Code 163301) which is part
write off of
bad debts claimed by the assessee, for the reason that the assessee has not in fact
written-off the bad debts ... debts have become bad,
and the assessee has not written off the bad debts, and the assessee has also not
furnished details of bad debts
appellant claimed both provision for bad and doubtful debts u/s
36(1) (viia) and bad debt write off as irrecoverable ... provision for bad and doubtful debt under
clause(a) of section 36(1)(viia) , to claim bad debt write off, the write
appellant claimed both provision for bad and doubtful debts u/s
36(1) (viia) and bad debt write off as irrecoverable ... provision for bad and doubtful debt under
clause(a) of section 36(1)(viia) , to claim bad debt write off, the write
appellant claimed both provision for bad and doubtful debts u/s
36(1) (viia) and bad debt write off as irrecoverable ... provision for bad and doubtful debt under
clause(a) of section 36(1)(viia) , to claim bad debt write off, the write
appellant claimed both provision for bad and doubtful debts u/s
36(1) (viia) and bad debt write off as irrecoverable ... provision for bad and doubtful debt under
clause(a) of section 36(1)(viia) , to claim bad debt write off, the write
viia), to claim bad debt write
off, the write off should exceed the credit balance in the
"provision for bad and doubtful debt ... claimed both provision for bad and
doubtful debts u/s.36(1)(viia) and bad debt write off as
irrecoverable
viia), to claim bad debt write
off, the write off should exceed the credit balance in the
"provision for bad and doubtful debt ... claimed both provision for bad and
doubtful debts u/s.36(1)(viia) and bad debt write off as
irrecoverable
