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![S. 36(1)(viia) Deduction not allowable without Provision for Bad and Doubtful Debts in Books of Account: ITAT [Read Order] S. 36(1)(viia) Deduction not allowable without Provision for Bad and Doubtful Debts in Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Deduction-Bad-Doubtful-Debts-Books-of-Account-ITAT-taxscan.jpg)
S. 36(1)(viia) Deduction not allowable without Provision for Bad and Doubtful Debts in Books of Account: ITAT [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that deduction under Section 36(1)(viia) of Income tax Act, 1961 is not...


![No Disallowance on account of Bad and Doubtful Debts claimed u/s 36(1)(viia) of Income Tax Act with respect to Non-Performing Assets: ITAT [Read Order] No Disallowance on account of Bad and Doubtful Debts claimed u/s 36(1)(viia) of Income Tax Act with respect to Non-Performing Assets: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Disallowance-on-account-Disallowance-account-account-of-Bad-and-Doubtful-Debts-Doubtful-Debts-Bad-debt-Income-Tax-Act-Non-Performing-Assets-Assets-ITAT-Taxscan.jpg)
