https://www.taxtmi.com/caselaws?id=795914 Actual write-off of pre-2006 NPA debts by a cooperative bank qualifies for deduction where no statutory provision for bad and doubtful debts existed under section 36(1)(viia); the provision-account limitation applies only to debts covered by that provision. Recovery of loans previously written off cannot be added again if it was already credited to profit and loss account and included in taxable income, as this would duplicate taxation. Disallowance of delayed employees' provident fund contributions requires verification of supporting details before applying the governing provisions and relevant Supreme Court ruling; the matter requires fresh determination. en-us Tue, 21 Apr 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795914 Actual write-off of pre-2006 NPA debts by a cooperative bank qualifies for deduction where no statutory provision for bad and doubtful debts existed under section 36(1)(viia); the provision-account limitation applies only to debts covered by that provision. Recovery of loans previously written off cannot be added again if it was already credited to profit and loss account and included in taxable income, as this would duplicate taxation. Disallowance of delayed employees' provident fund contributions requires verification of supporting details before applying the governing provisions and relevant Supreme Court ruling; the matter requires fresh determination. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795914