Assessee bank made investments in AFS securities and made provision for depreciation on AFS securities.  held that  Assessing  held that the said amount was charged to profit and loss account, however same was disallowed while computing income. Assessing Officer held that provision made for depreciation in value of investment was notional loss and disallowed assessee’s claim.  Commissioner (Appeals) allowed the claim. Tribunal following the order of earlier years up held the order of the CIT(A). (AY. 2018-19)