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![Bad Debt is deductible once it is written off in the BoA, Assessee need not to prove that the Debt is Irrecoverable: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Bad-Debt-Taxscan.jpg "Bad Debt is deductible once it is written off in the BoA, Assessee need not to prove that the Debt is Irrecoverable: ITAT Kolkata [Read Order]")
Bad Debt is deductible once it is written off in the BoA, Assessee need not to prove that the Debt is Irrecoverable: ITAT Kolkata [Read Order]
In ITO v. M/s. Rightex Commerce Pvt. Limited, the ITAT, Kolkata held that deduction I allowable on bad debts once it is written off in the books of...