Doubtful Debts Provision Not Deductible in Normal Tax or Book Profits u/s 115JB of Income Tax Act.

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....MAT - Computation of Book profit u/s 115JB - doubtful debts - Since, we have held that provision of doubtful debts is not an allowable deduction while computing income under normal provisions, as a corollary to the aforesaid findings the Book Profits under section 115JB are not required to be reduced by that extent. - AT....