https://www.taxtmi.com/highlights?id=13898 Disallowance u/s 36(1) (viia) - creation of reserve for bad debts - in the absence of any extra provision for bad and doubtful debts, having been created by the assessee as per the audited accounts available in the paper book, deduction not allowed - AT en-us Wed, 14 Aug 2013 13:42:32 +0530 Wed, 14 Aug 2013 13:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13898 Disallowance u/s 36(1) (viia) - creation of reserve for bad debts - in the absence of any extra provision for bad and doubtful debts, having been created by the assessee as per the audited accounts available in the paper book, deduction not allowed - AT Highlights Income Tax Wed, 14 Aug 2013 13:42:32 +0530 https://www.taxtmi.com/highlights?id=13898