S.115JB Provision for doubtful debt to be added to Book Profit for MAT Calculation

ITAT DELHI BENCH ‘B’ Eastern India Power tech Ltd. versus Additional Commissioner of Income-tax IT Appeal Nos. 4463 (Delhi) of 2009 & 192 & 4471 (Delhi) of 2010 [ASSESSMENT YEARS 2005-06 TO 2007-08] NOVEMBER 9, 2012 ORDER B.C. Meena, Accountant Member These three appeals emanate from the three orders of CIT (A) dated 02.09.2009 for Assessment Year 2005-06, dated 03.11.2009 for Assessment Year 2006-07 and dated 10.08.2010 for Assessment Year 2007-08. Grounds of appeal are same except difference in figures of addition, hence, being decided by this common ord...