https://www.taxtmi.com/caselaws?id=212956 For section 36(1)(viia), a "rural branch" is identified by the branch's location in the relevant revenue village, not by the ward or service area, and this interpretation applies to a co-operative bank within the statutory scheme. A fresh provision for bad and doubtful debts created during the year is treated as a separate accounting event from the write-back of earlier provisions, so deduction is not automatically restricted to the net figure after set-off. The tax authority may still verify whether the fresh provision is only an accretion over an opening balance relating to the same asset. en-us Fri, 23 Mar 2012 00:00:00 +0530 Thu, 09 Feb 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212956 For section 36(1)(viia), a "rural branch" is identified by the branch's location in the relevant revenue village, not by the ward or service area, and this interpretation applies to a co-operative bank within the statutory scheme. A fresh provision for bad and doubtful debts created during the year is treated as a separate accounting event from the write-back of earlier provisions, so deduction is not automatically restricted to the net figure after set-off. The tax authority may still verify whether the fresh provision is only an accretion over an opening balance relating to the same asset. Case-Laws Income Tax Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212956