Sections 36(1)(vii) & 36(1)(viia) of Income Tax Act: Provisions for Bad Debts Are Distinct and Independent.

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....Bad & doubtful debt or mere Provisions were made - provisions u/s.36(1) (vii) and 36(1) (viia) are separate and independent to each other - CIT(A) has rightly observed that, creation of provisions for bad and doubtful debts by debiting profit and loss account reducing the same from debtor account constitutes write off.....