Held that amounts written off cannot be disallowed on the ground that the amount was prematurely written off. (AY. 2014-15)
ACIT v. Syed Habibur Rehman (2022) 195 ITD 480 (Delhi) (Trib.)
S. 36(1)(vii) : Bad debt-Amounts are written off-AO cannot disallow bad debts on the ground that the sum was prematurely written off. [S. 36(2)(i)]