Income Tax - Bank branch classification as Rural or Urban Writing off bad debts under section 36(1)(viia) A bad debt cannot be refused merely because of assessing officer s perception collateral securities should have been taken - Tri

Income Tax - Bank branch classification as Rural or Urban Writing off bad debts under section 36(1)(viia) A bad debt cannot be refused merely because of assessing officer s perception collateral securities should have been taken - Tri....................