Tribunal held that the statement of accounts had been drawn in accordance with Companies Act itself. The disallowance made under provisions of the Income-tax Act, would not justify exporting the disallowance for the computation of book profits under section 115JB of the Act..  That since the disallowance made under section 14A of the Act had been deleted, no adjustment was required on this count.. Provision for doubtful trade receivables and advances debited to Profit and Loss Account, writing off  sum from its trade receivables in balance-sheet.  Sum loses character of   provision hence no adjustment Called for. No adjustment on account of corporate Social responsibility expenses and donations-Provision for taxes made by Companies with whom assessee amalgamated.  Reversal of unutilised provision for taxes in current Year. Matter remanded  for verification. Debenture redemption reserve-Appropriation of  profits and not provision for ascertained liability.  (AY. 2014-15)