Allowing the appeal the Court held that the Revenue had not challenged the order passed by the Tribunal and had accepted the view in favour of the assessee. Admittedly, the assessee had written off the bad debts to the tune of Rs. 3,33,79,791 in its books of account and had complied with the mandate contained in section 36(2) . The amount was deductible for the assessment year 2010-11.( AY.2010-11)