CIT v. Ing Vysya Bank Ltd. (2022) 448 ITR 94 (Karn.)(HC)

S. 36(1)(vii) : Bad debt-Amounts written off in accounts-Not necessary to prove that amount had become irrecoverable.

Held that amounts written off in accounts. It is not necessary to prove that amount had become irrecoverable. (AY.2004-05)