https://www.taxtmi.com/caselaws?id=214313 The Tribunal dismissed the appeal as the assessee was not entitled to claim a deduction for bad debts under section 36(1)(vii) due to provisions already made under section 36(1)(viia). The judgment highlighted the restriction on deductions when provisions for bad debts have been created, emphasizing compliance with legal provisions. en-us Tue, 23 Nov 2010 00:00:00 +0530 Tue, 26 Jun 2012 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214313 The Tribunal dismissed the appeal as the assessee was not entitled to claim a deduction for bad debts under section 36(1)(vii) due to provisions already made under section 36(1)(viia). The judgment highlighted the restriction on deductions when provisions for bad debts have been created, emphasizing compliance with legal provisions. Case-Laws Income Tax Tue, 23 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214313