Tribunal held that provision for bad and doubtful debts which was not written off cannot be allowable as deduction .( AY. 2007 -08, 2009-10)
Shalom Charitable Ministries of India v. ACIT (2018) 171 ITD 338/ 195 TTJ 340/( 2019) 177 DTR 22 (Cochin)(Trib.)
S.36(1)(vii) : Bad debts– Provision for bad and doubtful debts which was not written off cannot be allowable as deduction .