https://www.taxtmi.com/caselaws?id=12823 The court affirmed that sections 36(1)(vii) and 36(1)(viia) are distinct. The deduction for a bad debt written off in 1986-87 cannot be set off against the provision for bad debts in 1987-88. The Tribunal's decision allowing the deduction of Rs. 7,88,847 for 1987-88 was upheld, dismissing the appeal without costs. en-us Thu, 14 Feb 2002 00:00:00 +0530 Fri, 22 May 2009 11:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12823 The court affirmed that sections 36(1)(vii) and 36(1)(viia) are distinct. The deduction for a bad debt written off in 1986-87 cannot be set off against the provision for bad debts in 1987-88. The Tribunal's decision allowing the deduction of Rs. 7,88,847 for 1987-88 was upheld, dismissing the appeal without costs. Case-Laws Income Tax Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12823