https://www.taxtmi.com/caselaws?id=376198 The Tribunal upheld the disallowance of provisions made towards non-performing investments and for bad and doubtful debts under section 36(1)(viia) for the assessment year 2012-13. The appeal was dismissed as the debts were not written off in the books of account, failing to meet statutory conditions for claiming deductions. en-us Thu, 28 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376198 The Tribunal upheld the disallowance of provisions made towards non-performing investments and for bad and doubtful debts under section 36(1)(viia) for the assessment year 2012-13. The appeal was dismissed as the debts were not written off in the books of account, failing to meet statutory conditions for claiming deductions. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376198