Assessee claimed deduction for bad debts in profit and loss account, which Assessing Officer partially disallowed, classifying it as capital in nature and noting it had not been offered to tax in previous years, thus not meeting Section 36(2) conditions. CIT(A) up held the order of the AO.  On appeal the Tribunal held that there is  no allegation on behalf of lower authorities regarding those expenditure to be not genuine and moreover, Commissioner (Appeals) had not disposed of said ground in toto, which had caused prejudice to assessee.  Therefore,  issue is  remanded to Commissioner (Appeals) to verify those expenditure and to consider claim of assessee in accordance with law. Assessing Officer applied an ad hoc 20% disallowance on staff welfare, marketing, conveyance, travel, and miscellaneous expenses. CIT(A) up held the order of the AO. On appeal the Tribunal held that 20% disallowance is  excessive and therefore, disallowance is   reduced to 10%.  (AY. 2016-17)