https://www.taxtmi.com/caselaws?id=10031 HC upheld Tribunal's finding that the assessee's deduction under section 36(1)(viia) is limited to the provision actually made (Rs. 1,19,36,000). The court held the statutory language is clear and admits no other interpretation, hence the deduction cannot exceed the provision and no substantial question of law arises for the HC's consideration. en-us Fri, 21 May 2004 00:00:00 +0530 Tue, 23 Sep 2025 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10031 HC upheld Tribunal's finding that the assessee's deduction under section 36(1)(viia) is limited to the provision actually made (Rs. 1,19,36,000). The court held the statutory language is clear and admits no other interpretation, hence the deduction cannot exceed the provision and no substantial question of law arises for the HC's consideration. Case-Laws Income Tax Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10031