TMI BlogAddition u/s.115JB under the head ‘provision set aside for diminution in the value of investment holding...Addition u/s.115JB under the head ‘provision set aside for diminution in the value of investment holding that the same are not in the nature of provision only.” - MAT - The assessee had credited the difference between the sale price and fair value as on 31.03.2008 to Profit & Loss Account and not the difference between sale price and its cost. - No additions - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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