Bench: Shri D. Karunakara Rao & Shri Laliet Kumar
56 to 58 of the Act and the claim of bad and doubtful debts is not covered under the provisions of sec. 57(iii) of the Act. The A.O after considering the provisions of sec. 57(iii) had disallowed the claim of bad and doubtful debts debt against the income from other sources being not eligible expenses. Feeling aggrieved