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2012 (2) TMI 553 - ITAT COCHINExtract: .......by the tribunal in the case of Harrisons Malayalam Ltd. vs. ACIT (supra), delete the inclusion of profit of ₹ 23.69 lakhs on account of sale of agricultural land, admittedly not a capital asset u/s. 2(14), in the computation of book profit u/s. 115JB of the Act. We decide accordingly. 4. In the result, the Revenue’s appeal is dismissed.
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