Tribunal held that the amount written off was held to be allowable as deduction . ( AY. 2009-10 , 2010-11)
ACIT v. Claridges Hotels Pvt. Ltd. (20180 61 ITR 135 (Delhi) (Trib)
S. 36(1)(vii) :Bad debt -Amounts written off was held to be allowable as deduction.