Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]
36(1)(viia) of the I.T. Act. The provision for bad and doubtful debts as claimed is profit & loss account is therefore allowable in full. 18. For that other grounds, if any, will be urged at the time of hearing.” 3 The Muzaffarpur Central Co-operative Bank Ltd. AY 2010-11 3. Brief facts of the case are that