Held that clause (i) of Explanation to s.115JB(2) inserted by the Finance (No. 2) Act, 2009 retrospectively w. e. f. 1st April, 2001 specifically mandates that provision for diminution in value of any asset should be added back while computing book profits under s. 115JB. Admittedly, the provision for doubtful debts instant case does not represent provision made for diminution in value of asset. Case does not fall under cl. (c) of Expln. 1 to s. 115JB(2)-Issue in dispute falls in cl. (i) of Explanation to s. 115JB(2). Therefore, provision for bad and doubtful debts is required to be added back while computing book profit under s. 115JB.  Dismissing the appeal of the assessee, the Tribunal held that Assessee having made provisions for bad and doubtful debt, the case falls in cl. (i) and not cl. (c) of Expln. to s. 115JB(2) and therefore, the same is required to be added back while computing book profit u/s. 115JB. (AY. 2003-04)