Dismissing the appeal of the revenue the Tribunal held that ; Amount written in books of account although the entry was back dated was held to be allowable as deduction . ( AY. 2011-12)
DCIT v. Associated Pigments Ltd. (2018) 61 ITR 553 (Kolk) (Trib)
S. 36(1)(vii): Bad debt -Amount written in books of account although the entry was back dated was held to be allowable as deduction .