TMI BlogMAT - Adjustment to book profit u/s 115JB - the provision for doubtful debts shall represent a provision...MAT - Adjustment to book profit u/s 115JB - the provision for doubtful debts shall represent a provision made to take care of the diminution in the value of “Sundry debtors” and the same cannot be understood as actual write off as ‘Bad debts’ - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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