Bifurcation of rural and urban branches must for deduction u/s. 36(viia)

 ITAT INDORE BENCH State Bank of Indore versus Assistant Commissioner of Income-tax–5(1), Indore IT Appeal Nos. 69, 70, 74 & 75 (Indore) of 2012 [ASSESSMENT YEARS 2002-03 & 2003-04] NOVEMBER  6, 2012 ORDER Joginder Singh, Judicial Member The assessee as well as the Revenue are in cross-appeals for AYs 2002-03 & 2003-04, respectively, challenging the order of the ld. CIT(A)-II, Indore on the grounds raised in the respective appeals. 2. During hearing of these appeals, the Counsel for the assessee contended that the impugned issue of bad debt u/s 36(1)(viia) is c...