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2010 (3) TMI 1110 - AT - Income TaxExtract: .......of India." 10.1.3. In view of the fore-going legal precedents, we are of the firm view that the CIT (A) was justified in deleting ₹ 149.84 lakhs added back to quantify the book profit u/s 115 JB of the Act. It is ordered accordingly. 11. In the result, the Revenue's appeal is dismissed. Pronounced in the open court on this 31.3.2010.
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