The appeal stand partly allowed for statistical purposes
Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am
36(1)(viia) of the Act. For the sake of convenience, the relevant portion of the judgment is extracted as under: “5. Section 36(1)(vzza) of the Act as applicable to the assessment year 1985 86 reads as under: “in respect of any provision for bad and doubtful debts