Held that the Assessee, having computerised its billing system by converting the manually maintained receivables into consumer-wise data and written off the collective unreconciled amount of the debtors (consumers), which has been obviously taken into the books of account of the assessee while computing its revenue in the year in which the amount of bills was recorded, it satisfies all the conditions of s. 36(1) (vii) r/w s. 36(2), and, therefore, the said amount is allowable as bad debt. (AY. 2017-18)