Held that the claim of bad debt was allowed without verification hence revision was held to be justified. (AY. 2014-15)
Jalgaon People’s Co-op Bank Ltd. v. PCIT (2021) 188 ITD 608 (Pune)(Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bad debts-Claim was allowed without verification-Revision is held to be justified. [S. 36(1)(vii)]