IPHONLINE LIMITED (NOW AS ASAPP INFO GLOBAL SERVIES PVT LTD),MUMBAI vs. DCIT, CIR-6(1)(2), MUMBAI
In the result, the Assessee's Appeal is partly allowed, in the\nabove terms
ITA 5946/MUM/2025[2011-12]Status: DisposedITAT Mumbai05 Mar 2026AY 2011-12
Section 143(1)Section 250Section 36(1)(vii)Section 36(2)Section 36(2)(i)
under:\n\"4. In view of the above, claim for any debt or part thereof in any\nprevious year, shall be admissible under section 36(1)(vu) of the\nAct, if it is written off as irrecoverable in the books of accounts of\nthe assessee for that previous year
