https://www.taxtmi.com/highlights?id=49532 Bad & doubtful debt or mere Provisions were made - provisions u/s.36(1) (vii) and 36(1) (viia) are separate and independent to each other - CIT(A) has rightly observed that, creation of provisions for bad and doubtful debts by debiting profit and loss account reducing the same from debtor account constitutes write off. en-us Sat, 28 Sep 2019 09:08:01 +0530 Sat, 28 Sep 2019 09:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49532 Bad & doubtful debt or mere Provisions were made - provisions u/s.36(1) (vii) and 36(1) (viia) are separate and independent to each other - CIT(A) has rightly observed that, creation of provisions for bad and doubtful debts by debiting profit and loss account reducing the same from debtor account constitutes write off. Highlights Income Tax Sat, 28 Sep 2019 09:08:01 +0530 https://www.taxtmi.com/highlights?id=49532