In the result, the appeal of the assessee in ITA No
Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]
56,86,471/- on the ground that the deduction under Section 36(1)(viia) needs to be restricted to actual provision made in the books.” 2.1. The ld AR argued that this issue pertains to claim of deduction towards provision for bad and doubtful debts as per the provisions of section 36(1)(viia) of the Act in excess