Unrealizable subscription dues from the cable operators written off by the Assessee in the books of accounts is allowable as bad debts .Followed ,TRF Ltd v. CIT (2010) 323 ITR 397 (SC) (AY. 2008-09)
Sun TV Network Ltd v. ACIT (2018) 196 TTJ 944 / 172 DTR 345 (Chennai)(Trib.)
S. 36(1)(vii) : Bad debt- Unrealizable subscription dues from the cable operators written off by the assessee in the books of accounts is allowable as bad debts.