Revision u/s 263 - allowability of Provision for doubtful debts u/s 115JB - AO not added the same on...

Revision u/s 263 - allowability of Provision for doubtful debts u/s 115JB - AO not added the same on view of binding decision of jurisdictional High Court which is binding on the authorities below it - the view taken by the AO cannot be termed as erroneous and prejudicial to the interests of revenue - revision set aside .....

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