Addition of Bad and Doubtful Debts Reserve (BDDR) for earlier years written back in the year under...

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 .....

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