Assessee claimed deduction on account of provision for doubtful debts. Assessing Officer disallowed same on ground that bad debts were not written off as irrecoverable in assessee’s accounts. The  assessee had debited provision of doubtful debt from profit and loss account and had also given effect to same in balance sheet, which amounted to write off of debt. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that the assessee was eligible for deduction on account of provision for doubtful debts. (AY. 2018-19)