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<h1>Accrual of Interest on Securities: interest is recognised on the contractual due date, not by daily accrual, affecting income timing.</h1> Two distinct provisioning treatments for rural and non rural advances under the tax code are permissible for computing set off of bad debts under the ... Two separate provisions for rural and non-rural advances are permissible u/s 36(1)(viia), for the purpose of set off of bad debts incurred u/s 36(1) (vii) - Interest income on securities held by the assessee accrues on the due date of payment of interest and not on every day basis HELD THAT:- No good ground and reason to interfere with the impugned judgment/order passed by the High Court. The special leave petition is, accordingly, dismissed. Outcome: Special Leave Petition dismissed on the ground of delay.
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