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Reopening Assessments Not Allowed for Retrospective Amendments in Explanation-1 to Section 115JB on Bad Debt Provisions.

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....Reassessment on the basis of the retrospective amendment effected in Explanation-1 to Section 115JB - Provision for Bad and Doubtful Debt - that amendment would not be available for the Assessing Authority to exercise the power to reopen the assessment.....

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