https://www.taxtmi.com/acts?id=10686 Amendment inserts a new provision for diminution in the value of any asset as clause (g) into the Explanation to section 115JA, so that amounts set aside as such provisions are treated alongside specified debits to the profit and loss account for the purpose of computing the adjusted book profit, and if any amount referred to in clauses (a) to (g) is debited to the profit and loss account it is to be reduced as specified in the Explanation. en-us Tue, 04 Aug 2009 17:25:00 +0530 Sat, 08 Aug 2009 13:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10686 Amendment inserts a new provision for diminution in the value of any asset as clause (g) into the Explanation to section 115JA, so that amounts set aside as such provisions are treated alongside specified debits to the profit and loss account for the purpose of computing the adjusted book profit, and if any amount referred to in clauses (a) to (g) is debited to the profit and loss account it is to be reduced as specified in the Explanation. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:25:00 +0530 https://www.taxtmi.com/acts?id=10686