Urgent: treatment for provision for bad debts under mat

CA abhishek Jain (Associate manager) (106 Points)

24 January 2014  
A company makes a provision for bad debts in the first year. Accordingly, while computing Book profit u/s 115JB, it add backs the amount of provision to the net profit.
 
In the second year, the provision made earlier actually becomes a bad debt. What will be the impact while computing book profit u/s 115JB in the second year?
 
For the 2nd Year whatever amount of provision we had reversed, shall we deduct it while computing Book profit?