Search Results for Tag : bad debt
News
Bom. HC: Writing Off Bad Debt Can’t be Considered as Asset u/s 153A(1) of IT Act(07.09.2023)
Bombay High Court has held that writing-off of a bad debt cannot fall within the ambit of “income, represented in the form of an asset” under Section .....
Tags : Bombay High Court, Bad Debt, Asset, Income-Tax Act
Madras HC: No Deduction Can be Claimed if Bad Debt Not Written Off(10.12.2020)
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 .....
Tags : Madras High Court, Writing Off of Bad Debts
Notifications & Circulars
CBDT endeavours to reduce litigation over bad debt(30.05.2016)
The Central Board of Direct Taxes bolstered Departmental policies to reduce litigation arising from assessees writing off sums as ‘bad debt’.
.....
Tags : income tax, bad debt, irrecoverable, reducing litigation