MAT - Provision for Doubtful advances and Investments - the said liability is not NPA but the performing...

MAT - Provision for Doubtful advances and Investments - the said liability is not NPA but the performing assets as they have continued to be forming part of sundry debtors. As the aforesaid doubtful debts were not actually written off under Section 36(i)(vi) from the books the said amount is to be added in arriving at the net income from the book profits. - HC .....

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