Section 36 of Income Tax Act, 1961— In the instant case, issue is against the order of CIT(A) upholding the disallowance made by AO in respect of bad debts

Held that— in our considered view the order of the learned CIT(A) cannot be sustained as the assessee has written off the bad debts as same have been offered to tax by the assessee in the earlier year and accepted by the Revenue and therefore clearly covered by the decision of the Hon'ble Apex Court in the case of T.R.F. Ltd. (supra). We, therefore, respectfully following the decision of the Hon'ble Supreme Court set aside the order of the CIT(A) with the direction to AO to delete the disallowance.[M/S. ALCATEL LUCENT MANAGED SOLUTIONS INDIA VERSUS DCIT, CIRCLE - 9 (1) MUMBAI][2019] 20 ITCD Online (16) [ITAT MUMBAI]