BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA
ITA/385/2014HC Punjab & Haryana03 Jul 2025
Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA
Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57
section (2), the amount of
[any bad debt or part thereof which is written off as
irrecoverable in the accounts of the assessee for the previous
year.
VIRENDRA SINGH ADHIKARI
2025.07.07 10:17
I attest to the accuracy and
integrity of this document
ITA-385-2014 (O&M)
-5-
(2)
In making any deduction for a bad debt or part