Dismissing the appeal of the Revenue  the Court held that during regular course of business, assessee had shown sales in preceding year of which some sales turned bad and same had been written off in books of account as bad debts, assessee was entitled to deduction of such bad debts  and the  Assessing Officer had made a detailed enquiry and assessee had submitted all relevant details. As regards Air-conditioning charges  since the  assessee had filed complete details along with tax deducted on charges paid and bills were also placed which found to be acceptable by authorities, assessee was entitled to deduction of such air-conditioner charges more so when Assessing Officer had made a detailed enquiry and assessee had submitted all relevant details.  As regards  Employees contributions(EPF/ ESI, the Assessing Officer has followed the  decision of jurisdictional High Court, CIT v. Vijay Shree Ltd  (2014)  224 Taxman 12 (Mag.) (Cal)(HC),  which held field in relevant assessment year relating to PF contribution received from employees but not deposited to concerned account in due date and completed assessment on said basis, assessment could not be held to be prejudicial to interest of revenue.  Order in Checkmate Services (P) Ltd  (2023) 290 Taxman 19/(2022) 448 ITR 518 (SC) considered.   (AY. 2017-18)