24 ITR 537 and Vithaldas H. Dhanjibhai Bardanwala (supra)] Such state of law prevailed upto and including assessment year 1988-89. However, by insertion (w.e.f. 1.4.1989) of a new Explanation in Section 36(1)(vii), it has been clarified that any bad debt written off as irrecoverable in the account of the assessee will not include any provision