Provision for Bad Debt Not Deductible for MAT Calculation u/s 115JA Without Proper Write-Off per Section 36(1)(vii).

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....Computation of book profits u/s 115JA – MAT - the assessee has made the provision for the bad debt but without written of the bad debt as per Section-36(1)(vii) of the Act - the deduction is not allowable as claimed by the assessee - HC....