Dismissing the appeal of the revenue the Court held that , Sums written off in books of an assessee is sufficient to claim the bad debt and assessee not required to prove the recoverability of debt . Circular No. 551, dated January 23, 1990 (1990) 183 ITR 7 (St.) (AY.2005-06)
CIT v. Eco Auto Components Pvt. Ltd. (2018) 409 ITR 202 (P&H) (HC)
S. 36(1)(vii) : Bad debt–Sums written off in books of an assessee is sufficient to claim the bad debt and assessee is not required to prove the recoverability of debt.