Allowing the appeal of the assessee the Tribunal held that merely because the notice could not be served on few assesses who were selected on random basis cannot be the ground for disallowance of the bad debt claimed by the assesee. (AY. 2010-11)
Vantage Advertising (P.) Ltd. v. DCIT (2020) 182 ITD 39 (Kol.)(Trib.)
S. 36(1)(vii) : Bad debt-Amount written off-Notice could not be served randomly-Amount could not be disallowed.