STATE BANK OF TRAVANCORE v. COMMISSIONER OF INCOME TAX, KERALA

Citation: [1986] 1 S.C.R. 25

Court: Supreme Court of India

Bench: V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA

Case summary

Where a debt has become bad and deduction in compliance with the provisions of the Act should be claimed and allowed.

Judgment text

Where a debt has become bad and deduction in compliance with the provisions of the Act should be claimed and allowed.