https://www.taxtmi.com/caselaws?id=75017 HC held that the issue of a provision for gratuity is decided for the assessee and against the revenue. Conversely, provisions for doubtful debts and doubtful advances are disallowed for the assessee and allowed to be adjusted by the revenue, because a retrospective amendment to section 115JA(2) (inserting a clause treating amounts set aside for diminution in value of any asset as specified) brings such provisions within the scope of the provision, thereby favoring the revenue. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 17 Nov 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75017 HC held that the issue of a provision for gratuity is decided for the assessee and against the revenue. Conversely, provisions for doubtful debts and doubtful advances are disallowed for the assessee and allowed to be adjusted by the revenue, because a retrospective amendment to section 115JA(2) (inserting a clause treating amounts set aside for diminution in value of any asset as specified) brings such provisions within the scope of the provision, thereby favoring the revenue. Case-Laws Income Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75017