High Court Confirms Retrospective Amendments Don't Affect Prior Relief for Bad Debts u/s 115JB(1) MAT Provisions.

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....Applicability of Explanation (c) to Section 115JB(1)(MAT) - Provisions made for Bad and Doubtful debts -even if amendment which is made retrospective the benefit given by the Tribunal and the appellate Commissioner to the assessee is in no way affected - HC....