No disallowance of bad debts written off merely because notice couldn’t be served upon to a few random debtors

INCOME TAX : Where assessee had written off certain amount against irrevocable debts, since assessee had placed on record complete details of all debtors, merely because notice could not be served upon randomly selected six debtors, same could not a ground to disbelieve existence of all debtors so as to consider them as bogus, thus, impugned amount was to be allowed

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000193918/no-disallowance-of-bad-debts-written-off-merely-because-notice-couldn’t-be-served-upon-to-a-few-random-debtors.aspx