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2008 (1) TMI 929 - AT - Income TaxExtract: .......of book profit under s. 115JB had to be done in accordance with the special provisions for payment of tax under the provisions of s. 115JB without importing the restriction as made peculiar to the asst. yr. 2003-04 applicable to the assessee for total income computation. On this issue, the assessee succeeds and is decided in favour of the assessee.
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