https://www.taxtmi.com/caselaws?id=792265 Bad-debt write-off deduction under section 36(1)(vii) is separate from the provision for bad and doubtful debts under section 36(1)(viia), and the proviso bars double deduction only to the extent of overlap with the provision account. On the facts recorded, the Tribunal noted that the issue had already been decided in the assessee's favour in earlier years, so the Revenue's disallowance was not sustained. For amortised lease premium, where the assessee filed the prescribed declaration and an identical question of law was already pending before the jurisdictional HC, section 158A procedure was accepted and the appeals were disposed of accordingly. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792265 Bad-debt write-off deduction under section 36(1)(vii) is separate from the provision for bad and doubtful debts under section 36(1)(viia), and the proviso bars double deduction only to the extent of overlap with the provision account. On the facts recorded, the Tribunal noted that the issue had already been decided in the assessee's favour in earlier years, so the Revenue's disallowance was not sustained. For amortised lease premium, where the assessee filed the prescribed declaration and an identical question of law was already pending before the jurisdictional HC, section 158A procedure was accepted and the appeals were disposed of accordingly. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792265