S. 115JA Doubtful debts debited to the P&L Account has to be added for book profit

IN THE ITAT MUMBAI BENCH ‘C’ Assistant Commissioner of Income-tax V/s. Essar Steel Ltd. IT APPEAL NOS. 850A/2002 and 4214/A/2003 AND 3228 & 3229/m/2005 [ASSESSMENT YEARS 1998-99 TO 2000-01] APRIL 4, 2012 ORDER 1. Since all these appeals pertain to same assessee they were heard together. We deem it convenient to pass a consolidated order. ITA NO.850/A/2002 (A.Y. 1998-99): 2. This is an appeal by the revenue against the order dated 7/1/2002 of CIT(A) 1,Surat relating to assessment year 1998-99. Ground No.1 raised by the revenue reads as follows: “(1) On th...