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
Replies (2)
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
https://itatonline.org/archives/index.php/cit-vs-star-chemicals-bombay-high-court
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