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	<title>Comments on: MAT, Clarification regarding add back of ‘Provision for diminution in the value of asset’ while computing book profit</title>
	<atom:link href="http://taxguru.in/income-tax/mat-clarification-regarding-add-back-of-%e2%80%98provision-for-diminution-in-the-value-of-asset%e2%80%99-while-computing-book-profit.html/feed/" rel="self" type="application/rss+xml" />
	<link>http://taxguru.in/income-tax/mat-clarification-regarding-add-back-of-%e2%80%98provision-for-diminution-in-the-value-of-asset%e2%80%99-while-computing-book-profit.html</link>
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		<title>By: CA K G Gupta</title>
		<link>http://taxguru.in/income-tax/mat-clarification-regarding-add-back-of-%e2%80%98provision-for-diminution-in-the-value-of-asset%e2%80%99-while-computing-book-profit.html#comment-355033</link>
		<dc:creator>CA K G Gupta</dc:creator>
		<pubDate>Fri, 04 Feb 2011 09:28:57 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxguru.in/?p=17162#comment-355033</guid>
		<description>It means apart from provision for bad debts we have to add other diminution in the value of assets such as prov for diminution in the value of Investments etc.</description>
		<content:encoded><![CDATA[<p>It means apart from provision for bad debts we have to add other diminution in the value of assets such as prov for diminution in the value of Investments etc.</p>
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	<item>
		<title>By: Sankar</title>
		<link>http://taxguru.in/income-tax/mat-clarification-regarding-add-back-of-%e2%80%98provision-for-diminution-in-the-value-of-asset%e2%80%99-while-computing-book-profit.html#comment-8692</link>
		<dc:creator>Sankar</dc:creator>
		<pubDate>Mon, 14 Dec 2009 04:46:01 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxguru.in/?p=17162#comment-8692</guid>
		<description>Dear Sir, 
Does this means, the amendement of 115JB, is also purported to add back Provisions for Bad debts to the Book Profit?
As we have got a notice from IT Dept? u/s 115JB</description>
		<content:encoded><![CDATA[<p>Dear Sir,<br />
Does this means, the amendement of 115JB, is also purported to add back Provisions for Bad debts to the Book Profit?<br />
As we have got a notice from IT Dept? u/s 115JB</p>
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