PRADEEP SHARMA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 1522/JPR/2024[2017-18]Status: DisposedITAT Jaipur09 Sept 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 143(3)Section 36(1)(vii)
viia) of the Act. The explanation to section 36(2)(vii) of\nthe Act introduced by the Finance Act 2001 has to be examined in conjunction\nwith the principle section. The explanation specifically excluded any provision for\nbad and doubtful debts made in the account of the assessee form the ambit and\nscope of any bad debt, or part thereof
