Tribunal held that that the benefit provided to the assessee in the statute had to be duly provided to the assessee. Hence, the Assessing Officer was directed to apply the statutory provision and consider the claim of deduction. Tribunal also held that according to the Central Board of Direct Taxes Instruction No.17.of 2008 dated November 26, 2008, deduction was to be allowed only after a thorough examination of the claim on the facts and at law according to the provisions of the Act. Accordingly, if the opening credit balance brought forward as on 1st April of the relevant accounting year in the provision for bad and doubtful account was more than the bad debts written off during the year, the assessee would not be entitled to any deduction under section 36(1)(viia). The Assessing Officer after examining the balance in the provision for bad and doubtful debts account under section 36(1)(viia) was to allow deduction of bad debts written off only if it exceeds the credit balance in the provision account. (AY. 20011-12)