https://www.taxtmi.com/caselaws?id=216021 The Tribunal dismissed the grounds related to the disallowance of provision for bad and doubtful debts and the classification of the deduction as optional or additional. However, it allowed the assessee's claim for the deduction of bad debts written off for non-rural branches, directing the AO to provide relief. The appeal was partly allowed, with the Tribunal's decision aligning with the Supreme Court's interpretation of the relevant provisions. en-us Wed, 16 May 2012 00:00:00 +0530 Tue, 28 Aug 2012 22:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216021 The Tribunal dismissed the grounds related to the disallowance of provision for bad and doubtful debts and the classification of the deduction as optional or additional. However, it allowed the assessee's claim for the deduction of bad debts written off for non-rural branches, directing the AO to provide relief. The appeal was partly allowed, with the Tribunal's decision aligning with the Supreme Court's interpretation of the relevant provisions. Case-Laws Income Tax Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216021