S. 115JB : Book profit-Provision for bad and doubtful debts-Added back while computing book profit. [S.115HB(2)]
Piramal Enterprises v. Addl. CIT (2022) 216 TTJ 802 (Mum)(Trib) Editorial: CIT v. Tainwala Chemicals and Plastics India Ltd. [2013] 215 Taxman 153 (Bom.) (HC) distinguished.