Join our facebook page : -<br /><br />http://www.facebook.com/pages/Free-education-for-CA-CPT-IPCC-and-Final-students/140647499411624?notif_t=page_new_likes<br /><br /><br />Where a deduction has been allowed in respect of a bad debt, and <br />subsequently any amount is recovered on that account <br />Such amount recovered against the bad debt <br />shall be deemed to be PGBP of the year when it is recovered.
