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Madras HC: No Deduction Can be Claimed if Bad Debt Not Written Off - (10 Dec 2020)

DIRECT TAXATION

Madras High Court has held that the deduction cannot be claimed on the bad debt which was not written off as required by law as per the provisions of Section 36 of the Income Tax Act, 1961.

Tags : MADRAS HIGH COURT   WRITING OFF OF BAD DEBTS  

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