Reversal of Bad and Doubtful Debts Reserve in 2014-15 Not Taxable Due to No Prior Deduction Claimed.

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....Addition of Bad and Doubtful Debts Reserve (BDDR) for earlier years written back in the year under consideration - when there is no deduction claimed in the computation of total income on account of BDDR and its reversal in subsequent year i.e. involving present A.Y. 2014-15 under consideration does not warrant any addition, meaning no tax on the reversal of BDDR in the subsequent year. - AT....