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.

The determination of whether a debt has become bad or the point of time when it became bad are pure questions of fact.

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.