While computing book profit the assessee reduced provision of card receivable written back . The  Assessing Officer disallowed the reduction from the book profit which was affirmed by the CIT (A ) . On appeal the Tribunal following the   assessee’s own case  BOB Financial Solutions Ltd v. DCIT   (ITA No. 4485& 4297 /Mum/2017 dt 7 -5 2019 ( AY. 2012 -13)  held that reduction of provision of doubtful debts written back from book profit allowed , even when in the year when the provision  was made and tax was paid under normal provisions of the Act , while computing book profit , the same was not added to book profit . ( ITA No. 1207/Mum/2019 dt 15 -3 -2021 )( AY. 2014 -15 )