https://www.taxtmi.com/highlights?id=53328 Doubtful debts - Deduction u/s 36(1)(viia) in respect of rural branches based on population of ward - "place" referred to in the above definition clause is the ward of a panchayat or municipality, the AO took the view that "place" contained in the definition clause should mean a revenue village. No doubt, "place" as such is not defined in the definition clauses and so much so, we have to find out the scope and meaning of "place" referred to in the section. en-us Fri, 08 May 2020 10:58:28 +0530 Fri, 08 May 2020 10:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53328 Doubtful debts - Deduction u/s 36(1)(viia) in respect of rural branches based on population of ward - "place" referred to in the above definition clause is the ward of a panchayat or municipality, the AO took the view that "place" contained in the definition clause should mean a revenue village. No doubt, "place" as such is not defined in the definition clauses and so much so, we have to find out the scope and meaning of "place" referred to in the section. Highlights Income Tax Fri, 08 May 2020 10:58:28 +0530 https://www.taxtmi.com/highlights?id=53328