https://www.taxtmi.com/highlights?id=43478 Entitlement to deduction of provision made in respect of doubtful and loss assets u/s 36(1)(viia)(c) - assessee did not have any positive profits to set it off from - scope of amendment - claim of the assessee allowed - the proper method of interpreting the proviso is to give life to the proviso and the intention behind the insertion of the proviso. en-us Mon, 24 Dec 2018 08:33:18 +0530 Mon, 24 Dec 2018 08:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43478 Entitlement to deduction of provision made in respect of doubtful and loss assets u/s 36(1)(viia)(c) - assessee did not have any positive profits to set it off from - scope of amendment - claim of the assessee allowed - the proper method of interpreting the proviso is to give life to the proviso and the intention behind the insertion of the proviso. Highlights Income Tax Mon, 24 Dec 2018 08:33:18 +0530 https://www.taxtmi.com/highlights?id=43478