Actual write off not hit by clause (i) of Explanation to Section 115JB

Corrtech Energy Ltd. Vs DCIT (ITAT Ahmedabad)

The learned Counsel for the assessee, at the outset, has submitted that none of the provision for doubtful debts and provision for diminution in the value of investment made by the assessee-company is for any liability. He has contended that the same in fact were

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