CA IPCC PGBP 71 Bad debt recovery Section 41(4)
Arinjay Jain Academy
2015-07-10
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Where a deduction has been allowed in respect of a bad debt, and
subsequently any amount is recovered on that account
Such amount recovered against the bad debt
shall be deemed to be PGBP of the year when it is recovered.
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Where a deduction has been allowed in respect of a bad debt, and
subsequently any amount is recovered on that account
Such amount recovered against the bad debt
shall be deemed to be PGBP of the year when it is recovered.
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