In the result these appeals by the revenue are allowed for statistical purposes
Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)
Closing balance Rs.83,48,21,439.33 4. The AO held that thus, any deduction for bad debts can be allowed under section 36(1)(yii) only to the extent of bad debts written off exceeding this amount which is not the case. Hence an amount
