BEIERSDORF INDIA (P) LTD.,PANAJI vs. INCOME TAX OFFICER, WARD - 2(4),, PANAJI
In the result, appeal of assessee is partly allowed
ITA 337/PAN/2018[2014-15]Status: DisposedITAT Panaji17 Aug 2022AY 2014-15
Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal
For Appellant: Sh D.E. Robinson, AdvocateFor Respondent: Sh Ranjan Kumar, CIT-DR
Section 28Section 36Section 43Section 43(5)
397
(SC) submitted that after 01.04.1989 it was not necessary for the assessee to establish that debt had become irrecoverable and it was enough if the bad debt was written- off as irrecoverable in the books. Therefore, the alternative plea of assessee treating the impugned amount as bad debt may kindly be allowed, if the main prayer of assessee
