IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 ITA.No. 1293 of 2009() ---------------------- AGAINST THE ORDER DATED 21/08/2006 IN MP.01/COCH/06 IN ITA.60/COCH/2001 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX,COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- THE FERTILIZERS & CHEMICALS TRAVANCORE LTD.,UDYOGAMANDAL. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 10/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- ITA. No.1293 OF 2009 ---------------------------------------- Dated, the 10th day of November, 2009 JUDGMENT Ramachandran Nair, J. Since the issue raised, i.e., whether the provision for bad debt and doubtful debts could be added for computation of book profit for assessment under section 115JA is covered by decision of the Supreme Court in Commissioner of Income Tax v. HCL Comnet Systems and Services Ltd.{2008} 305 ITR 409 (SC), we dismiss the appeal following the said judgment. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- -:2:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..