https://www.taxtmi.com/caselaws?id=185627 The court held that the provision for doubtful debts must be added back to the net profit while computing book profit under Section 115JA, in light of the statutory amendment introduced by the Finance Act of 2009 with retrospective effect. The Tribunal's decision was reversed, and the appeal was disposed of accordingly. en-us Wed, 17 Aug 2011 00:00:00 +0530 Mon, 09 Oct 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185627 The court held that the provision for doubtful debts must be added back to the net profit while computing book profit under Section 115JA, in light of the statutory amendment introduced by the Finance Act of 2009 with retrospective effect. The Tribunal's decision was reversed, and the appeal was disposed of accordingly. Case-Laws Income Tax Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185627