Provision for Investment Diminution Must Be Added Back to Compute Book Profit u/s 115JB, Court Rules.

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....MAT - Computation of book profit u/s 115JB of the Income Tax Act – As the relevant condition have been fully satisfied in the instant case in terms of the assessee debiting the provision for diminution in the value of investment to its profit and loss account, the same was required to be added for determining book profit - AT....