https://www.taxtmi.com/caselaws?id=218527 The Tribunal upheld the CIT(A)'s decision to allow the claim of bad debts under section 36(1)(vii) while disallowing the provision for bad and doubtful debts under section 36(1)(viia)(c) for the assessee. The appeals filed by the Revenue were dismissed as there was no double deduction due to the disallowance of the provision. en-us Tue, 31 Jul 2012 00:00:00 +0530 Thu, 25 Oct 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218527 The Tribunal upheld the CIT(A)'s decision to allow the claim of bad debts under section 36(1)(vii) while disallowing the provision for bad and doubtful debts under section 36(1)(viia)(c) for the assessee. The appeals filed by the Revenue were dismissed as there was no double deduction due to the disallowance of the provision. Case-Laws Income Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218527