Provisions for bad debts don't trigger tax u/ss 115JA/115JB if deducted from assets in balance sheet. https://www.taxtmi.com/highlights?id=29799 MAT computation - Provisions made for Bad and Doubtful debts - if the bad debt or doubtful debt is reduced from the loans and advances or the debtors from the assets side of the balance sheet the Explanation to s. 115JA or JB is not at all attracted. - HC en-us Sat, 18 Jun 2016 09:04:03 +0530 Sat, 18 Jun 2016 09:04:03 +0530 TaxTMI RSS Generator Provisions for bad debts don't trigger tax u/ss 115JA/115JB if deducted from assets in balance sheet. https://www.taxtmi.com/highlights?id=29799 MAT computation - Provisions made for Bad and Doubtful debts - if the bad debt or doubtful debt is reduced from the loans and advances or the debtors from the assets side of the balance sheet the Explanation to s. 115JA or JB is not at all attracted. - HC Highlights Income Tax Sat, 18 Jun 2016 09:04:03 +0530 https://www.taxtmi.com/highlights?id=29799