2013 (2) TMI 40

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..... 1)(vii) limits the deduction allowable under the proviso to the excess over the credit balance 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 i .....

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