1. Writing off of bad debts. (Para 1 )
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1997 Supreme(SC) 1685
SUPREME COURT OF INDIA
Suhas. C. Sen, Syed Shah Mohammed Quadri
TRAVANCORE TEA ESTATES CO. LTD., APPELLANTS
Versus
COMMISSIONER OF INCOME TAX, COCHIN, RESPONDENT.
Civil Appeal No. 11369 of 1995,
decided on December 17, 1997.
Important Points
The determination of whether a debt has become bad or the point of time when it became bad are pure questions of fact.
Subject
Debt Recovery - Bad Debts
Act Referred
Headnote
writing off of bad debts - pure questions of fact
Fact of the Case:
This case is about writing off of bad debts.
Finding of the Court:
The court found that whether a debt has become bad or the point of time when it became bad are pure questions of fact.
Issues: There is no question of law involved in this appeal.
Ratio Decidendi: Whether a debt has become bad or the point of time when it became bad are pure questions of fact.
Final Decision: The appeal is dismissed. There will be no order as to costs.
Legal Category Hierarchy
Table of Contents
2. Determination of whether a debt is bad or the timing of such occurrence constitutes a pure question of fact. (Para 2 , 3 )
3. Whether a debt has become bad or the timing of its becoming bad are pure questions of fact. (Para 2 )
4. Appeal dismissed. (Para 3 )
5. Is the determination of a bad debt or the timing of its occurrence a question of law or fact?
Whether a debt has become bad or the point of time when it became bad are pure questions of fact. (Para 2 )
ORDER
1. This case is about writing off of bad debts.
2. 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.
3. There is no question of law involved in this appeal. We, therefore, declined to go into the controversy raised. The appeal is dismissed. There will be no order as to costs.
