Write-back of unallowed provisions requires verification to prevent repeat taxation and double addition in book-profit computation.

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....Write-back of a general provision for standard assets requires factual verification in both normal income and book-profit computations where no earlier deduction was claimed. Because the reversal is recorded as a negative expense increasing profit, a further tax adjustment may produce duplicate taxation. A security-deposit provision voluntarily added back in computing book profit should not be added again, subject to record verification. Entitlement to tax deducted at source credit requires verification. Refund adjustment, interest and penalty issues depend on these assessment variations and require reconsideration only after the underlying facts are determined.....