https://www.taxtmi.com/caselaws?id=787100 Separate provisions for rural and non-rural advances were treated as permissible under section 36(1)(viia) for set-off of bad debts under section 36(1)(vii). The text also records that interest income on securities held by the assessee accrues on the due date of payment of interest, not on a day-to-day basis. On these points, the Supreme Court found no good ground to interfere with the High Court's judgment and dismissed the special leave petition. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787100 Separate provisions for rural and non-rural advances were treated as permissible under section 36(1)(viia) for set-off of bad debts under section 36(1)(vii). The text also records that interest income on securities held by the assessee accrues on the due date of payment of interest, not on a day-to-day basis. On these points, the Supreme Court found no good ground to interfere with the High Court's judgment and dismissed the special leave petition. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787100