Section 263 Revision Set Aside: AO Correctly Followed High Court Ruling on Doubtful Debts Provision u/s 115JB.

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....Revision u/s 263 - allowability of Provision for doubtful debts u/s 115JB - AO not added the same on view of binding decision of jurisdictional High Court which is binding on the authorities below it - the view taken by the AO cannot be termed as erroneous and prejudicial to the interests of revenue - revision set aside....