Do any one of you aware about case-laws on Bad-debts i.e. bad-debts written in books of accounts and disallowed by AO
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Case Laws on Bad-debts
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Please find as follows:
1.Judgment of Special Bench of Mumbai ITAT in case of Oman International Bank [2006] (100 ITD 285)
2.DCIT , viz. CIT v. Coats of India Ltd. (232 ITR 324)(Cal.), Nandlal Vithaldas v. CIT(180 ITR 609)(Mum.) and CIT v. Ahemdabad Electricity Co. Ltd. (262 ITR 97)(Guj.),
Hope is enough for you
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