https://www.taxtmi.com/caselaws?id=325774 The ITAT partially allowed the appeal, overturning the disallowance of bad debts under Section 36(1)(vii) for non-rural branches and special reserve creation under Section 36(1)(viii). However, it upheld the disallowance of the additional deduction for doubtful and loss assets under the proviso to Section 36(1)(viia). The appeal concerning the computation of "Book Profit" under Section 115JB was dismissed as not pressed. en-us Wed, 03 Feb 2016 00:00:00 +0530 Sat, 30 Apr 2016 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325774 The ITAT partially allowed the appeal, overturning the disallowance of bad debts under Section 36(1)(vii) for non-rural branches and special reserve creation under Section 36(1)(viii). However, it upheld the disallowance of the additional deduction for doubtful and loss assets under the proviso to Section 36(1)(viia). The appeal concerning the computation of "Book Profit" under Section 115JB was dismissed as not pressed. Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325774