https://www.taxtmi.com/caselaws?id=181702 Section 36(1)(viia) allows deduction only where the assessee has actually created a provision for bad and doubtful debts; a claimed deduction without such a provision does not satisfy the statutory condition. For the rural branch definition under the same provision, a co-operative bank is treated as a non-scheduled bank within the relevant banking law framework, and branches located in a revenue village are taken as rural branches by reference to the applicable population test. On these points, the tax treatment discussed in the article favours the Revenue position and supports disallowance where the statutory requirements are not met. 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) allows deduction only where the assessee has actually created a provision for bad and doubtful debts; a claimed deduction without such a provision does not satisfy the statutory condition. For the rural branch definition under the same provision, a co-operative bank is treated as a non-scheduled bank within the relevant banking law framework, and branches located in a revenue village are taken as rural branches by reference to the applicable population test. On these points, the tax treatment discussed in the article favours the Revenue position and supports disallowance where the statutory requirements are not met. Case-Laws Income Tax Sun, 16 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181702