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Travancore Tea Estates Company Limited v. Commissioner Of Income Tax

Travancore Tea Estates Company Limited v. Commissioner Of Income Tax

(Supreme Court Of India)

CA No. 11369 of 1995 | 17-12-1997

This case is about writing off of bad debts It is well settled that whether a debt has become bad or the point of time when it became bad are pure questions of fact

There is no question of law involved in this appeal. We, therefore, decline to go into the controversy raised. The appeal is dismissed. There will be no order as to costs.

Advocate List
  • For
Bench
  • HON'BLE JUSTICE S. C. SEN
  • HON'BLE JUSTICE S. S. M. QUADRI
Eq Citations
  • (1999) 151 CTR SC 231
  • (1998) 8 SCC 667
  • [1998] 233 ITR 203 (SC)
  • LQ/SC/1997/1709
Head Note

Income Tax — Bad and Doubtful Debts — Writing off of bad debts — Whether question of law — Held, it is well settled that whether a debt has become bad or the point of time when it became bad are pure questions of fact — No question of law involved — Matter remanded to Tribunal for decision afresh