Bench: Shri D. Karunakara Rao & Shri Laliet Kumar
36(1)(viia) of the Act(2) would not apply in this case, as this is not business income. The appellant has claimed before me that her claim of write off of Rs. 15,00,000 satisfies all conditions u/s 57(iii). However, this claim is simply made without demonstrating how it satisfies all conditions. I am of the view