Is provision for bad debts added back to Net profit (under provision for unascertained liabilities) to arrive Book profit u/s 115JB ???
While reducing business loss or unabsorbed depreciation( which ever is lower ) means... depreciation is as per companies act ??
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Minimum Alternative Tax (MAT)
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yes provision for Doubtful debt is added back to net profit And
lower of book loss or depreciation as per BOA is to be considered.
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