Assessee-co-operative bank claimed deduction under section 36(1)(viia) for provision of bad and doubtful debts  Commissioner (Appeals) directed Assessing Officer to allow deduction only to extent of 7.5 per cent. On appeal the Tribunal held that in assessee’s own case it was held that deduction claimed by assessee was less than 10 per cent of aggregate average advances by rural branches of assessee bank and 7½ per cent of total income of assessee-bank, since both conditions of section 36(1)(viia) were fulfilled, disallowance could not be made by Assessing Officer merely on ground that certain provision made by assessee were not in nature of provisions for bad and doubtful debts. Claim is allowed. (AY. 2011-12)