https://www.taxtmi.com/caselaws?id=242223 The Tribunal partly allowed the appeal, confirming the restriction on deductions related to rural branches under section 36(1)(viia) of the Income-tax Act. However, the issue of netting provisions made for bad and doubtful debts was remanded for fresh examination to ascertain the actual provision created by the assessee. The decision was pronounced on May 8, 2013. en-us Wed, 08 May 2013 00:00:00 +0530 Mon, 13 Jan 2014 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242223 The Tribunal partly allowed the appeal, confirming the restriction on deductions related to rural branches under section 36(1)(viia) of the Income-tax Act. However, the issue of netting provisions made for bad and doubtful debts was remanded for fresh examination to ascertain the actual provision created by the assessee. The decision was pronounced on May 8, 2013. Case-Laws Income Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242223