https://www.taxtmi.com/caselaws?id=468387 Section 36(1)(viia) grants a separate deduction for provision for bad and doubtful debts, distinct from the deduction for bad debts written off under section 36(1)(vii). The statutory scheme links the section 36(1)(viia) benefit to rural branches and rural advances, and the proviso to section 36(1)(vii) is intended to prevent double deduction where clause (viia) applies. On that plain reading, a co-operative bank with no rural branches does not satisfy the condition for the deduction, so the claim under section 36(1)(viia) was disallowed. en-us Fri, 02 Nov 2018 00:00:00 +0530 Mon, 04 May 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468387 Section 36(1)(viia) grants a separate deduction for provision for bad and doubtful debts, distinct from the deduction for bad debts written off under section 36(1)(vii). The statutory scheme links the section 36(1)(viia) benefit to rural branches and rural advances, and the proviso to section 36(1)(vii) is intended to prevent double deduction where clause (viia) applies. On that plain reading, a co-operative bank with no rural branches does not satisfy the condition for the deduction, so the claim under section 36(1)(viia) was disallowed. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468387