TMI Blog2013 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... ance made under clause (viia) of Section 36(1) Held that:- Following the decision in case of Catholic Syrian Bank Ltd.(2012 (2) TMI 262 - SUPREME COURT OF INDIA) 36(1)(vii), that the assessee would be entitled to general deduction upon an account having become bad debt and being written off as irrecoverable in the accounts of the assessee for the previous year, while the proviso will operate in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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