S.H. Kapadia, J. - (1.) Leave granted.
(2.) The short question which arises for determination in this civil appeal filed by the Department is : whether AO was justified in adding back the provision for doubtful debts of Rs. 92, 15, 187/- to the net profit under Clause (c) of the Explanation to Section 115JA of the Income-tax Act, 1961.
(3.) In this civil appeal we are concerned with the Assessment Year 1997-98.;