Sec. 36(1)(viia) of Income Tax Act, 1961—Business Expenditure—Tribunal was right in holding that the assessee is entitled to deduction of provision made in respect of doubtful and loss assets under Section 36(1)(viia)(c) in terms of the proviso to that section, even though the assessee did not have any positive profits to set it off from—CIT Vs. TAMILNADU INDUSTRIAL INVESTMENT CORPORATION LTD.  [2020] 421 ITR 525 (MAD)