Held that The Commissioner (Appeals) had rightly directed the Assessing Officer to verify whether the amounts claimed as bad debts were included in the income for the earlier assessment years. (AY. 2010-11, 2012-13, 2013-14, 2016-17, 2017-18)
Dy. CIT (OSD) v. Aspire Systems India P. Ltd. (2024) 110 ITR 1 / 232 TTJ 387 (Trib) (Chennnai)(Trib)
S. 36(1)(vii) :Bad debt-Income pertaining to bad debts written off offered to tax in earlier years-Order of CIT(A) remanding the matter to AO is affirmed.
Leave a Reply