https://www.taxtmi.com/caselaws?id=181702 Section 36(1)(viia) treats a co-operative bank as a non-scheduled bank for determining whether a branch qualifies as a rural branch. Rural status depends on the population of the relevant revenue village, subject to the statutory population condition. Deduction for bad and doubtful debts is available only to the extent an actual provision has been created in the assessee's books; a claim without such provision fails the statutory requirement. The deduction claim was therefore disallowed, and the tax authorities' disallowance was sustained on both grounds. en-us Sun, 16 Dec 2012 00:00:00 +0530 Fri, 22 Apr 2016 11:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181702 Section 36(1)(viia) treats a co-operative bank as a non-scheduled bank for determining whether a branch qualifies as a rural branch. Rural status depends on the population of the relevant revenue village, subject to the statutory population condition. Deduction for bad and doubtful debts is available only to the extent an actual provision has been created in the assessee's books; a claim without such provision fails the statutory requirement. The deduction claim was therefore disallowed, and the tax authorities' disallowance was sustained on both grounds. Case-Laws Income Tax Sun, 16 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181702