querry on 155JB Income tax

There is a new amendment in 115JB that any diminution in the value of asset debited to profit and loss account have to be added back to arrive at Book profits. So will the following be added back if debited to profit and loss account:

a. Goodwill written off
b. Amortization of Patent Right.
c. Any write off in fixed asset

(The amendment have been brought with reference to case in relation to Provision for bad debts. So just wanted to clarify if it was just restricted to diminution in the value of debtors or even other asset.)

Please guide me on this.

Thanks & regards.