Supreme Court clarifies Sections 36(1)(vii) and 36(1)(viia) on separate tax deductions for bad debts and doubtful debts. https://www.taxtmi.com/highlights?id=6687 Bad debts versus Provisions for bad and doubtful debts - provisions of Sections 36(1)(vii) and 36(1)(viia) are distinct and independent items of deduction and operate in their respective fields - SC en-us Sat, 02 Feb 2013 10:53:16 +0530 Sat, 02 Feb 2013 10:53:16 +0530 TaxTMI RSS Generator Supreme Court clarifies Sections 36(1)(vii) and 36(1)(viia) on separate tax deductions for bad debts and doubtful debts. https://www.taxtmi.com/highlights?id=6687 Bad debts versus Provisions for bad and doubtful debts - provisions of Sections 36(1)(vii) and 36(1)(viia) are distinct and independent items of deduction and operate in their respective fields - SC Highlights Income Tax Sat, 02 Feb 2013 10:53:16 +0530 https://www.taxtmi.com/highlights?id=6687