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Provisions for bad debts don't trigger tax u/ss 115JA/115JB if deducted from assets in balance sheet.

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Full Text of the Document

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....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....

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